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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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40 sections with “general principles”

  • FAR 49.113 Cost principles.
    …cost principles and procedures in the applicable subpart of part 31 shall, subject to the general principles in 49.201, (a) be used in asserting, negotiating, or determining costs relevant to termination settlements under contracts with oth…
  • FAR 2.101 Definitions.
    … assigned to identify specific agency offices, units, activities, or organizations by the General Services Administration for civilian agencies and by the Department of Defense for defense agencies. Adequate evidence means information suff…
  • FAR 13.302-1 General.
    …cept as provided under the unpriced purchase order method (see 13.302-2), purchase orders generally are issued on a fixed-price basis. See 12.207 for acquisition of commercial products and commercial services. (b) Purchase orders shall— (…
  • FAR 31.205-42 Termination costs.
    Contract terminations generally give rise to the incurrence of costs or the need for special treatment of costs that would not have arisen had the contract not been terminated. The following cost principles peculiar to termination situation…
  • FAR 49.105 Duties of termination contracting officer after issuance of notice of termination.
    …to attend. Topics that should be discussed at the conference and documented include— (1) General principles relating to the settlement of any settlement proposal, including obligations of the contractor under the termination clause of the …
  • FAR 52.232-12 Advance Payments.
    …ether costs are properly allocable, allowable, and reasonable shall be in accordance with generally accepted accounting principles, subject to any applicable subparts of part 31 of the Federal Acquisition Regulation. (d) Repayment to the G…
  • DFARS 252.242-7006 Accounting System Administration.
    …specific areas such as indirect and other direct costs, compensation, billing, labor, and general information technology. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contr…
  • FAR 9.407-3 Procedures.
    …rtment of advice from the Department of Justice, a U.S. Attorney's office, State attorney general's office, or a State or local prosecutor's office, that substantial interests of the Government in pending or contemplated legal proceedings b…
  • FAR 9.505 General rules.
    The general rules in 9.505-1 through 9.505-4 prescribe limitations on contracting as the means of avoiding, neutralizing, or mitigating organizational conflicts of interest that might otherwise exist in the stated situations. Some illustrat…
  • FAR 31.205-6 Compensation for personal services.
    (a) General. Compensation for personal services is allowable subject to the following general criteria and additional requirements contained in other parts of this cost principle: (1) Compensation for personal services must be for work per…
  • FAR 15.404-4 Profit.
    (a) General. This subsection prescribes policies for establishing the profit or fee portion of the Government prenegotiation objective in price negotiations based on cost analysis. (1) Profit or fee prenegotiation objectives do not necessa…
  • FAR 31.302 General.
    The OMB Uniform Guidance at 2 CFR part 200, subpart E and appendix III, provides principles for determining the costs applicable to research and development, training, and other work performed by educational institutions (defined as institu…
  • FAR 31.602 General.
    The OMB Uniform Guidance at 2 CFR part 200, subpart E and appendices V and VII sets forth the principles for determining the allowable costs of contracts and subcontracts with State, local, and federally recognized Indian tribal governments…
  • FAR 31.702 General.
    The OMB Uniform Guidance at 2 CFR part 200, subpart E and appendix IV, sets forth principles for determining the costs applicable to work performed by nonprofit organizations (as defined in the OMB Uniform Guidance at 2 CFR part 200) under …
  • FAR 49.201 General.
    (a) A settlement should compensate the contractor fairly for the work done and the preparations made for the terminated portions of the contract, including a reasonable allowance for profit. Fair compensation is a matter of judgment and can…
  • FAR 49.502 Termination for convenience of the Government.
    …-price contracts that do not exceed the simplified acquisition threshold (short form)—(1) General use. The contracting officer shall insert the clause at 52.249-1, Termination for Convenience of the Government (Fixed-Price) (Short Form), in…
  • FAR 12.403 Termination.
    (a) General. The clause at 52.212-4 permits the Government to terminate a contract for commercial products or commercial services either for the convenience of the Government or for cause. However, the paragraphs in 52.212-4 entitled “Termi…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …the basis for pricing) that will permit an adequate evaluation of the proposed price. I. General Instructions A. You must provide the following information on the first page of your pricing proposal: (1) Solicitation, contract, and/or mo…
  • FAR 31.109 Advance agreements.
    …conversion; (12) Professional services (e.g., legal, accounting, and engineering); (13) General and administrative costs (e.g., corporate, division, or branch allocations) attributable to the general management, supervision, and conduct o…
  • FAR 31.205-47 Costs related to legal and other proceedings.
    …entage determined to be appropriate considering the complexity of procurement litigation, generally accepted principles governing the award of legal fees in civil actions involving the United States as a party, and such other factors as may…
  • FAR 49.108-3 Settlement procedure.
    (a) Contractors shall settle with subcontractors in general conformity with the policies and principles relating to settlement of prime contracts in this subpart and subparts 49.2 or 49.3. However, the basis and form of the subcontractor's …
  • FAR 49.109-7 Settlement by determination.
    (a) General. If the contractor and TCO cannot agree on a termination settlement, or if a settlement proposal is not submitted within the period required by the termination clause, the TCO shall issue a determination of the amount due consis…
  • FAR 52.232-16 Progress Payments.
    … Costs that are not reasonable, allocable to this contract, and consistent with sound and generally accepted accounting principles and practices. (ii) Costs incurred by subcontractors or suppliers. (iii) Costs ordinarily capitalized and s…
  • DFARS 232.1003-70 Criteria for use.
    …ith 10 U.S.C. 3802(c)(1), a contractor's financial statements shall be in compliance with Generally Accepted Accounting Principles in order to receive performance-based payments. 10 U.S.C. 3802(c)(2) specifies that it does not grant the Def…
  • DFARS 252.232-7015 Performance-Based Payments—Representation.
    …with 10 U.S.C. 3802(c), the Contractor's financial statements shall be in compliance with Generally Accepted Accounting Principles in order to receive performance-based payments. (b) The Offeror represents that its financial statements are…
  • FAR 3.204 Treatment of violations.
    …nded by the gratuity to obtain a contract or favorable treatment under a contract (intent generally must be inferred). (b) Agency procedures shall afford the contractor an opportunity to appear with counsel, submit documentary evidence, pr…
  • FAR 9.406-3 Procedures.
    …posed debarment. Include any information about any of the factors listed in 9.406-1(a). A general denial is insufficient to raise a genuine dispute over facts material to the proposed debarment; (B) All existing, proposed, or prior exclusi…
  • FAR 15.404-1 Proposal analysis techniques.
    (a) General. The objective of proposal analysis is to ensure that the final agreed-to price is fair and reasonable. (1) The contracting officer is responsible for evaluating the reasonableness of the offered prices. The analytical techniqu…
  • FAR 31.105 Construction and architect-engineer contracts.
    …e wear and repair. Costs of labor, mobilization, demobilization, overhead, and profit are generally not reflected in schedules, and separate consideration may be necessary. (C) When a schedule of predetermined use rates for construction eq…
  • FAR 31.201-2 Determining allowability.
    … (2) Allocability. (3) Standards promulgated by the CAS Board, if applicable, otherwise, generally accepted accounting principles and practices appropriate to the circumstances. (4) Terms of the contract. (5) Any limitations set forth in…
  • FAR 31.203 Indirect costs.
    … be the contractor's fiscal year used for financial reporting purposes in accordance with generally accepted accounting principles. The fiscal year will normally be 12 months, but a different period may be appropriate (e.g., when a change i…
  • FAR 31.205-41 Taxes.
    …in paragraph (b) below that are required to be and are paid or accrued in accordance with generally accepted accounting principles. Fines and penalties are not considered taxes. (2) Taxes otherwise allowable under subparagraph (a)(1) above…
  • FAR 45.101 Definitions.
    …roperty, the cost derived from the contractor's records that reflect consistently applied generally accepted accounting principles.
  • FAR 49.100 Scope of subpart.
    … contractor and the contracting officer after issuance of the notice of termination; (3) General procedures for the settlement of terminated contracts; and (4) Settlement agreements. (b) Additional principles applicable to the terminatio…
  • FAR 49.206-1 Submission of settlement proposals.
    … average costs may be used in preparing settlement proposals if they are determined under generally recognized accounting principles consistently followed by the contractor. When actual, standard, or average costs are not reasonably availab…
  • FAR 52.232-32 Performance-Based Payments.
    …r that are or should be allocable or properly chargeable to this contract under sound and generally accepted accounting principles and practices: (i) Parts, materials, inventories, and work in process; (ii) Special tooling and special tes…
  • FAR 52.245-1 Government Property.
    …roperty, the cost derived from the Contractor's records that reflect consistently applied generally accepted accounting principles. (b) Property management. (1) The Contractor shall have a system of internal controls to manage (control, us…
  • DFARS 239.7402 Policy.
    …munications services contracts for adoption of— (i) FCC approved practices; or (ii) The generally accepted practices of the industry on those issues concerning common carrier services where— (A) The governmental regulatory body has not e…
  • DFARS 252.232-7012 Performance-Based Payments—Whole-Contract Basis.
    …with 10 U.S.C. 3802(c), the Contractor's financial statements shall be in compliance with Generally Accepted Accounting Principles in order to receive performance-based payments. (c)(1) The Contractor shall, in addition to providing the in…
  • DFARS 252.232-7013 Performance-Based Payments—Deliverable-Item Basis.
    …with 10 U.S.C. 3802(c), the Contractor's financial statements shall be in compliance with Generally Accepted Accounting Principles in order to receive performance-based payments. (c)(1) The Contractor shall, in addition to providing the in…

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.