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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16 sections with “facilities capital cost of money”

  • FAR 52.215-16 Facilities Capital Cost of Money.
    As prescribed in 15.408(h), insert the following provision: Facilities Capital Cost of Money (JUN 2003) (a) Facilities capital cost of money will be an allowable cost under the contemplated contract, if the criteria for allowability in FA…
  • FAR 52.215-17 Waiver of Facilities Capital Cost of Money.
    As prescribed in 15.408(i), insert the following clause: Waiver of Facilities Capital Cost of Money (OCT 1997) The Contractor did not include facilities capital cost of money as a proposed cost of this contract. Therefore, it is an unallo…
  • FAR 31.205-10 Cost of money.
    …s and for progress payment purposes under fixed-price contracts; and (3) Refers to— (i) Facilities capital cost of money (48 CFR 9904.414); and (ii) Cost of money as an element of the cost of capital assets under construction (48 CFR 990…
  • DFARS 215.404-71-4 Facilities capital employed.
    (a) Description. This factor focuses on encouraging and rewarding capital investment in facilities that benefit DoD. It recognizes both the facilities capital that the contractor will employ in contract performance and the contractor's comm…
  • FAR 15.404-4 Profit.
    …ontract. Before applying profit or fee factors, the contracting officer shall exclude any facilities capital cost of money included in the cost objective amounts. If the prospective contractor fails to identify or propose facilities capital…
  • DFARS 215.404-71-3 Contract type risk and working capital adjustment.
    …submits a qualifying proposal, such as under an undefinitized contract action, (excluding facilities capital cost of money) into the Block 24a column titled Base. (ii) Insert the amount of Government estimated cost to complete (excluding f…
  • FAR 2.101 Definitions.
    …ays, tunnels, sewers, mains, power lines, cemeteries, pumping stations, railways, airport facilities, terminals, docks, piers, wharves, ways, lighthouses, buoys, jetties, breakwaters, levees, canals, and channels. Construction does not incl…
  • FAR 15.408 Solicitation provisions and contract clauses.
    … for which any preaward or postaward cost determinations will be subject to part 31. (h) Facilities Capital Cost of Money. The contracting officer shall insert the provision at 52.215-16, Facilities Capital Cost of Money, in solicitations …
  • DFARS 215.404-73 Alternate structured approaches.
    …omponents of profit—performance risk, contract type risk (including working capital), and facilities capital employed. However, the contracting officer is not required to complete Blocks 21 through 30 of the DD Form 1547. (2) Offset for fa…
  • DFARS 215.404-74 Fee requirements for cost-plus-award-fee contracts.
    …od or alternate structured approach; (c) Apply the offset policy in 215.404-73(b)(2) for facilities capital cost of money, i.e., reduce the base fee by the amount of facilities capital cost of money; and (d) Not complete a DD Form 1547.
  • FAR 31.205-36 Rental costs.
    …they do not exceed the normal costs of ownership, such as depreciation, taxes, insurance, facilities capital cost of money, and maintenance (excluding interest or other unallowable costs pursuant to part 31), provided that no part of such c…
  • FAR 52.216-7 Allowable Cost and Payment.
    …(E) Claimed allocation bases, by element of cost, used to distribute indirect costs. (F) Facilities capital cost of money factors computation. (G) Reconciliation of books of account (i.e., General Ledger) and claimed direct costs by major…
  • FAR 31.105 Construction and architect-engineer contracts.
    …The allowance for ownership costs should include the cost of depreciation and may include facilities capital cost of money. The allowance for operating costs may include costs for such items as fuel, filters, oil, and grease; servicing, rep…
  • DFARS 215.404-71-2 Performance risk.
    …the amount from Block 20 of the DD Form 1547. Block 20 is total contract costs, excluding facilities capital cost of money. (5) Multiply (3) by (4). (c) Values: Normal and designated ranges. (1) Standard. The standard designated range sh…
  • FAR 52.232-12 Advance Payments.
    …s business. The Contractor shall provide the authorized Government representatives proper facilities for inspection of the Contractor's books, records, and accounts. (n) Other security. The terms of this contract are considered to provide …
  • FAR 31.205-11 Depreciation.
    (a) Depreciation on a contractor's plant, equipment, and other capital facilities is an allowable contract cost, subject to the limitations contained in this cost principle. For tangible personal property, only estimated residual values tha…

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.