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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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38 sections with “expenditures”

  • 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 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 26.204 Justification for expenditures to other than local firms.
    (a) 42 U.S.C. 5150(b)(1) requires 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 wr…
  • 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 2.101 Definitions.
    …jor system if— (1) The Department of Defense is responsible for the system and the total expenditures for research, development, test, and evaluation for the system are estimated to be more than $185 million based on Fiscal Year 2014 const…
  • 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 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 52.229-7 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 52.232-12 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 252.217-7007 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 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 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 32.304-7 Contract surety bonds and loan guarantees.
    …o payments to be made on the contract, of the portion of its loans fairly attributable to expenditures made under the bonded subcontracts before notice of default.
  • FAR 32.409-3 Security, supervision, and covenants.
    …on profit distributions, salaries, bonuses or commissions, rentals and royalties, capital expenditures, creation of liens, retirement of stock or debt, and creation of additional obligations; and (5) Advance payment bonds (rarely required)…
  • FAR 32.501-2 Unusual progress payments.
    …may provide unusual progress payments only if— (1) The contract necessitates predelivery expenditures that are large in relation to contract price and in relation to the contractor's working capital and credit; (2) The contractor fully do…
  • FAR 47.404 Air freight forwarders.
    …1(24)(c)) for U.S. Government-financed movements of property. The rule on disallowance of expenditures in 47.403-3(a) applies also to the air carriers used by these international air freight forwarders. (b) Agency personnel shall inform in…
  • FAR 52.216-24 Limitation of Government Liability.
    …ity (APR 1984) (a) In performing this contract, the Contractor is not authorized to make expenditures or incur obligations exceeding ___ dollars. (b) The maximum amount for which the Government shall be liable if this contract is terminat…
  • FAR 52.247-63 Preference for U.S.-Flag Air Carriers.
    …ence of satisfactory proof of the necessity for foreign-flag air transportation, disallow expenditures from funds, appropriated or otherwise established for the account of the United States, for international air transportation secured aboa…
  • FAR 52.248-1 Value Engineering.
    …y require that the Contractor provide written notification before undertaking significant expenditures for VECP effort. (3) Any VECP may be accepted, in whole or in part, by the Contracting Officer's award of a modification to this contrac…
  • FAR 52.248-3 Value Engineering—Construction.
    …y require that the Contractor provide written notification before undertaking significant expenditures for VECP effort. (3) Any VECP may be accepted, in whole or in part, by the Contracting Officer's award of a modification to this contrac…
  • DFARS 225.1103 Other provisions and clauses.
    …e contractor is not a domestic concern, use the clause at 252.225-7005, Identification of Expenditures in the United States, in solicitations and contracts that— (i) Exceed the simplified acquisition threshold; and (ii) Are for the acquis…
  • DFARS 228.370-2 General.
    …d under the contract. (5) The contracting officer shall make an equitable adjustment for expenditures made in performing the obligations under paragraph (h) of the clause at 252.228-7001. (j) Contracting officer determination of the contr…
  • DFARS 232.072-2 Appropriate information.
    …arrangements; (ii) Insurance, when relevant to the contract; (iii) Contemplated capital expenditures, changes in equity, or contractor debt load; (iv) Pending claims either by or against the contractor; (v) Contingent liabilities such a…
  • DFARS 236.270 Expediting construction contracts.
    …ity may not be redelegated. The approval authority must— (1) Certify that the additional expenditures are necessary to protect the National interest; and (2) Establish a reasonable completion date for the project. (b) The contracting off…
  • DFARS 252.228-7001 Ground and Flight Risk.
    …ed under the contract. (5) The Contracting Officer will make an equitable adjustment for expenditures made in performing the obligations under this paragraph (g). (h) Contractor's share of loss. (1) The Contractor's share of loss or dama…
  • DFARS 252.229-7001 Tax Relief.
    …s of America and Germany Concerning Tax Relief to be Accorded by Germany to United States Expenditures in the Interest of Common Defense. The Contractor shall use Abwicklungsschein fuer abgabenbeguenstigte Lieferungen/Leistungen nach dem Of…
  • DFARS 252.229-7002 Customs exemptions (Germany).
    …s of America and Germany Concerning Tax Relief to be Accorded by Germany to United States Expenditures in the Interest of Common Defense. (End of clause)
  • DFARS 252.229-7003 Tax Exemptions (Italy).
    …n one copy of the invoice: “I certify that this invoice is true and correct and reflects expenditures made in Italy for the Common Defense by the United States Government pursuant to international agreements. The amount to be paid does not…
  • DFARS 252.229-7006 Value Added Tax Exclusion (United Kingdom)
    …31, entitled “Relief from Customs Duty and/or Value Added Tax on United States Government Expenditures in the United Kingdom”). By executing this contract, the Contracting Officer certifies that these supplies or services are being purchase…
  • DFARS 252.229-7008 Relief from Import Duty (United Kingdom)
    …31, entitled “Relief from Customs Duty and/or Value Added Tax on United States Government Expenditures in the United Kingdom”). (End of clause)
  • DFARS 252.229-7010 Relief from customs duty on fuel (United Kingdom).
    …73, entitled “Relief from Customs Duty and/or Value Added Tax on United States Government Expenditures in the United Kingdom.” Application should be sent to the Contractor's local Customs and Excise Office. (b) Specific information should …
  • DFARS 252.236-7003 Payment for mobilization and preparatory work.
    …plant. (c) Requests for payment must include— (1) An account of the Contractor's actual expenditures; (2) Supporting documentation, including receipted bills or copies of payrolls and freight bills; and (3) The Contractor's documentatio…

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.