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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14 sections with “fixed assets”

  • FAR 15.404-4 Profit.
    …3905): (A) For experimental, developmental, or research work performed under a cost-plus-fixed-fee contract, the fee shall not exceed 15 percent of the contract's estimated cost, excluding fee. (B) For architect-engineer services for publ…
  • FAR 17.104 General.
    …ial cancellation and/or termination costs; and multiyear contracts for the acquisition of fixed assets should be fully funded or funded in stages that are economically or programmatically viable. (d) The termination for convenience procedu…
  • FAR 32.105 Uses of contract financing.
    …rking capital, not for the expansion of contractor-owned facilities or the acquisition of fixed assets. However, under loan guarantees, exceptions may be made for— (1) Facilities expansion of a minor or incidental nature, if a relatively s…
  • FAR 32.304-6 Other collateral security.
    …ed when considered necessary for protection of the Government interest: (a) Mortgages on fixed assets. (b) Liens against inventories. (c) Endorsements. (d) Guarantees. (e) Subordinations or standbys of other indebtedness.
  • FAR 52.232-12 Advance Payments.
    …nterest charges, and other payments equal the total estimated cost of $___ (not including fixed-fee, if any) for the work under this contract, the Government shall withhold further payments to the Contractor. Upon completion or termination …
  • DFARS 252.227-7013 Rights in Technical Data—Other Than Commercial Products and Commercial Services.
    …Private expense determinations should be made at the lowest practicable level. (2) Under fixed-price contracts, when total costs are greater than the firm-fixed-price or ceiling price of the contract, the additional development costs neces…
  • DFARS 252.227-7014 Rights in Other Than Commercial Computer Software and Other Than Commercial Computer Software Documentation.
    …Private expense determinations should be made at the lowest practicable level. (2) Under fixed-price contracts, when total costs are greater than the firm-fixed-price or ceiling price of the contract, the additional development costs neces…
  • DFARS 252.227-7018 Rights in Other Than Commercial Technical Data and Computer Software—Small Business Innovation Research Program and Small Business Technology Transfer Program.
    …Private expense determinations should be made at the lowest practicable level. (2) Under fixed-price contracts, when total costs are greater than the firm-fixed-price or ceiling price of the contract, the additional development costs neces…
  • FAR 2.101 Definitions.
    …ance under the contract. If the contractor receives the termination notice after the date fixed for termination, then the effective date of termination means the date the contractor receives the notice. Electronic commerce means electronic…
  • FAR 31.205-10 Cost of money.
    …ses under applicable cost-reimbursement contracts 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 …
  • FAR 49.404 Surety-takeover agreements.
    (a) The procedures in this section apply primarily, but not solely, to fixed-price construction contracts terminated for default. (b) Since the surety is liable for damages resulting from the contractor's default, the surety has certain ri…
  • FAR 52.213-4 Terms and Conditions—Simplified Acquisitions (Other Than Commercial Products and Commercial Services).
    …of this contract). (iii) 52.211-17, Delivery of Excess Quantities (SEP 1989) (Applies to fixed-price supplies). (iv) 52.247-29, F.o.b. Origin (FEB 2006) (Applies to supplies if delivery is f.o.b. origin). (v) 52.247-34, F.o.b. Destinatio…
  • DFARS 231.205-70 External restructuring costs.
    …on with the cognizant ACO, should consider including a repricing clause in noncompetitive fixed-price contracts that are negotiated during the period between— (i) The time a business combination is announced; and (ii) The time the contrac…
  • DFARS 232.072-3 Cash flow forecasts.
    …or production of capital assets, test facilities, and tooling; (3) Amounts and timing of fixed cash charges such as debt installments, interest, rentals, taxes, and indirect costs; (4) Estimated amounts and timing of payments for projecte…

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.