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48 CFR · Federal Acquisition Regulation and Defense supplement

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The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

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88 sections with “expend”: the first 40

  • DFARS 252.225-7005 Identification of Expenditures in the United States.
    As prescribed in 225.1103(1), use the following clause: Identification of Expenditures In The United States (JUN 2005) (a) Definition. United States, as used in this clause, means the 50 States, the District of Columbia, and outlying area…
  • FAR 26.204 Justification for expenditures to other than local firms.
    …es that, subsequent to any Presidential declaration of a major disaster or emergency, any expenditure of Federal funds, under an emergency response contract not awarded to a local firm, must be justified in writing in the contract file. The…
  • FAR 47.403-3 Disallowance of expenditures.
    (a) Agencies shall disallow expenditures for U.S. Government-financed commercial international air transportation on foreign-flag air carriers unless there is attached to the appropriate voucher a memorandum adequately explaining why servic…
  • FAR 2.101 Definitions.
    … to pay for them. It includes all types of commitments that obligate the Government to an expenditure of appropriated funds and that, except as otherwise authorized, are in writing. In addition to bilateral instruments, contracts include (b…
  • FAR 3.705 Procedures.
    …tracts with respect to which a final conviction has been entered, and recover the amounts expended and the property transferred by the agency under the terms of the contracts involved. (c) Decision-making process. Agency procedures governi…
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    …the extent that the ceiling price set forth in the Schedule has been increased, any hours expended and material costs incurred by the Contractor in excess of the ceiling price before the increase shall be allowable to the same extent as if …
  • FAR 52.245-1 Government Property.
    …means a tangible item that is functionally complete for its intended purpose, durable, nonexpendable, and needed for the performance of a contract. Equipment is not intended for sale, and does not ordinarily lose its identity or become a co…
  • FAR 52.249-6 Termination (Cost-Reimbursement).
    … the Schedule of the contract) determined by multiplying the number of direct labor hours expended before the effective date of termination by the hourly rate(s) in the Schedule, less any hourly rate payments already made to the contractor;…
  • FAR 52.203-12 Limitation on Payments to Influence Certain Federal Transactions.
    …tracts, grants, cooperative agreements, or loans from an agency, but only with respect to expenditures by such tribe or organization that are made for purposes specified in paragraph (b) of this clause and are permitted by other Federal law…
  • FAR 52.229-6 Taxes—Foreign Fixed-Price Contracts.
    …oncerned means any country, other than the United States and its outlying areas, in which expenditures under this contract are made. Tax and taxes include fees and charges for doing business that are levied by the government of the country…
  • DFARS 225.7303-2 Cost of doing business with a foreign government or an international organization.
    …payable basis is limited to the contract's allocable share of the contractor's total IR&D expenditures and total B&P expenditures. In pricing contracts for such FMS— (1) Use the best estimate of reasonable costs in forward pricing; and (2…
  • FAR 3.704 Policy.
    …able and, if appropriate, may declare void and rescind contracts, and recover the amounts expended and property transferred by the agency in accordance with the policies and procedures of this subpart. (b) Since a final conviction under 18…
  • FAR 3.801 Definitions.
    …tracts, grants, cooperative agreements, or loans from an agency, but only with respect to expenditures by such tribe or organization that are made for purposes specified in paragraph 3.802(a) and are permitted by other Federal law. Reasona…
  • FAR 31.205-27 Organization costs.
    (a) Except as provided in paragraph (b) of this section, expenditures in connection with (1) planning or executing the organization or reorganization of the corporate structure of a business, including mergers and acquisitions, (2) resistin…
  • FAR 32.104 Providing contract financing.
    …bility of private financing and the probable impact on working capital of the predelivery expenditures and production lead-times associated with the contract, or groups of contracts or orders (e.g., issued under indefinite-delivery contract…
  • FAR 32.1004 Procedures.
    …nt in the contract. To confirm sufficient investment, the contracting officer may request expenditure profile information from offerors, but only if other information in the proposal, or information otherwise available to the contracting of…
  • FAR 45.101 Definitions.
    …means a tangible item that is functionally complete for its intended purpose, durable, nonexpendable, and needed for the performance of a contract. Equipment is not intended for sale, and does not ordinarily lose its identity or become a co…
  • FAR 52.204-14 Service Contract Reporting Requirements.
    …vernment fiscal year under the contract. (3) The number of Contractor direct labor hours expended on the services performed during the previous Government fiscal year. (4) Data reported by subcontractors under paragraph (f) of this clause…
  • FAR 52.204-15 Service Contract Reporting Requirements for Indefinite-Delivery Contracts.
    … Government fiscal year under the order. (3) The number of Contractor direct labor hours expended on the services performed during the previous Government fiscal year. (4) Data reported by subcontractors under paragraph (f) of this clause…
  • FAR 52.229-7 Taxes—Fixed-Price Contracts With Foreign Governments.
    …Government of ____ [insert name of the foreign government] have agreed shall not apply to expenditures made by the United States in ____ [insert name of country], or any tax or duty not applicable to this contract or any subcontracts under …
  • FAR 52.232-7 Payments under Time-and-Materials and Labor-Hour Contracts.
    …the extent that the ceiling price set forth in the Schedule has been increased, any hours expended and material costs incurred by the Contractor in excess of the ceiling price before the increase shall be allowable to the same extent as if …
  • FAR 52.232-12 Advance Payments.
    …e under the terms of this contract, or for borrowings; (13) Make or covenant for capital expenditures exceeding $___ in total; (14) Permit its net current assets, computed in accordance with generally accepted accounting principles, to be…
  • DFARS 225.103 Exceptions.
    …be appropriate— (1) If accepting the low domestic offer will involve substantial foreign expenditures, or accepting the low foreign offer will involve substantial domestic expenditures; (2) To ensure access to advanced state-of-the-art co…
  • DFARS 252.204-7023 Reporting Requirements for Contracted Services.
    …irect labor hours, to include first-tier subcontractor direct labor hours, as applicable, expended on the services performed under the contract or order during the previous Government fiscal year. (d) The Government will review the Contrac…
  • DFARS 252.217-7007 Payments.
    …order. (1) Generally, the Contractor may submit invoices on a semi-monthly basis, unless expenditures justify a more frequent submission. (2) The Government need not make progress payments for invoices aggregating less than $5,000. (3) T…
  • FAR 3.101-1 General.
    …plete impartiality and with preferential treatment for none. Transactions relating to the expenditure of public funds require the highest degree of public trust and an impeccable standard of conduct. The general rule is to avoid strictly an…
  • FAR 3.104-7 Violations or possible violations.
    … has been rescinded under paragraph (d)(2)(ii) of this subsection, recovery of the amount expended under the contract; (ii) Void or rescind the contract with respect to which— (A) The contractor or someone acting for the contractor has be…
  • FAR 4.606 Reporting Data.
    …change activity). (8) Revenue generating arrangements (i.e., concessions). (9) Training expenditures not issued as orders or contracts. (10) Interagency agreements other than inter-agency acquisitions required to be reported at 4.606(a)(…
  • FAR 4.705-1 Financial and cost accounting records.
    …s or equivalent documents: Retain 2 years. (g) Petty cash records showing description of expenditures, to whom paid, name of person authorizing payment, and date, including copies of vouchers and other supporting documents: Retain 2 years.
  • FAR 4.705-3 Acquisition and supply records.
    …g of equipment usage and status reports and equipment repair orders: Retain 4 years. (d) Expendable property records, reflecting accountability for the receipt and use of material in the performance of a contract: Retain 4 years. (e) Rece…
  • FAR 12.403 Termination.
    … the Schedule of the contract) determined by multiplying the number of direct labor hours expended before the effective date of termination by the hourly rate(s) in the Schedule; and (ii) Any charges the contractor can demonstrate directly…
  • FAR 13.303-1 General.
    …use of BPAs does not exempt an agency from the responsibility for keeping obligations and expenditures within available funds.
  • FAR 15.404-1 Proposal analysis techniques.
    …dependent Government cost estimates by technical personnel; and (E) Forecasts of planned expenditures. (iv) Verification that the offeror's cost submissions are in accordance with the contract cost principles and procedures in part 31 and…
  • FAR 16.207-2 Application.
    …ough application of the required level of effort. However, payment is based on the effort expended rather than on the results achieved.
  • FAR 16.207-3 Limitations.
    …dvance; (c) There is reasonable assurance that the intended result cannot be achieved by expending less than the stipulated effort; and (d) The contract price is the simplified acquisition threshold or less, unless approved by the chief o…
  • FAR 16.306 Cost-plus-fixed-fee contracts.
    …od, upon contractor statement that the level of effort specified in the contract has been expended in performing the contract work. Renewal for further periods of performance is a new acquisition that involves new cost and fee arrangements.…
  • FAR 19.705-1 General.
    …eding the goals are commensurate with the efforts the contractor would not have otherwise expended. Incentive provisions should normally be negotiated after reaching final agreement with the contractor on the subcontracting plan. (b)(1) Ex…
  • FAR 19.705-4 Reviewing the subcontracting plan.
    …s should be set at a level that the parties reasonably expect can result from the offeror expending good faith efforts to use small business, veteran-owned small business, service-disabled veteran-owned small business, HUBZone small busines…
  • FAR 22.1302 Policy.
    …ot exceed the simplified acquisition threshold, contracting officers must not obligate or expend funds appropriated for the agency for a fiscal year to enter into a contract for the procurement of personal property and nonpersonal services …
  • FAR 31.205-18 Independent research and development and bid and proposal costs.
    …required in the performance of a contract. IR&D effort shall not include technical effort expended in developing and preparing technical data specifically to support submitting a bid or proposal. Systems and other concept formulation studi…

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.