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 “generally accepted accounting principles”
- 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.…h standards promulgated by the Cost Accounting Standards Board, if applicable, otherwise, Generally Accepted Accounting Principles. (d) Material weaknesses. (1) The Contracting Officer will provide an initial determination to the Contracto…
- FAR 31.205-6 Compensation for personal services.…escribed under paragraphs (o)(2)(iii)(A)(1) or (o)(2)(iii)(A)(2) of this subsection: (1) Generally accepted accounting principles. However, transitions from the pay-as-you-go method to the accrual accounting method must be handled accordin…
- 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 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 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 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 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…
- 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…
FAR (chapter 1)
- Part 1 Federal Acquisition Regulations System 58 sections
- Part 2 Definitions of Words and Terms 3 sections
- Part 3 Improper Business Practices and Personal Conflicts of Interest 98 sections
- Part 4 Administrative and Information Matters 116 sections
- Part 5 Publicizing Contract Actions 34 sections
- Part 6 Competition Requirements 34 sections
- Part 7 Acquisition Planning 34 sections
- Part 8 Required Sources of Supplies and Services 67 sections
- Part 9 Contractor Qualifications 106 sections
- Part 10 Market Research 4 sections
- Part 11 Describing Agency Needs 33 sections
- Part 12 Acquisition of Commercial Products and Commercial Services 38 sections
- Part 13 Simplified Acquisition Procedures 49 sections
- Part 14 Sealed Bidding 82 sections
- Part 15 Contracting by Negotiation 81 sections
- Part 16 Types of Contracts 74 sections
- Part 17 Special Contracting Methods 50 sections
- Part 18 Emergency Acquisitions 34 sections
- Part 19 Small Business Programs 126 sections
- Part 22 Application of Labor Laws to Government Acquisitions 205 sections
- Part 23 Environment, Sustainable Acquisition, and Material Safety 38 sections
- Part 24 Protection of Privacy and Freedom of Information 10 sections
- Part 25 Foreign Acquisition 81 sections
- Part 26 Other Socioeconomic Programs 36 sections
- Part 27 Patents, Data, and Copyrights 59 sections
- Part 28 Bonds and Insurance 61 sections
- Part 29 Taxes 23 sections
- Part 30 Cost Accounting Standards Administration 30 sections
- Part 31 Contract Cost Principles and Procedures 87 sections
- Part 32 Contract Financing 175 sections
- Part 33 Protests, Disputes, and Appeals 23 sections
- Part 34 Major System Acquisition 20 sections
- Part 35 Research and Development Contracting 25 sections
- Part 36 Construction and Architect-engineer Contracts 81 sections
- Part 37 Service Contracting 46 sections
- Part 38 Federal Supply Schedule Contracting 3 sections
- Part 39 Acquisition of Information Technology 14 sections
- Part 40 Information Security and Supply Chain Security 12 sections
- Part 41 Acquisition of Utility Services 17 sections
- Part 42 Contract Administration and Audit Services 84 sections
- Part 43 Contract Modifications 14 sections
- Part 44 Subcontracting Policies and Procedures 24 sections
- Part 45 Government Property 33 sections
- Part 46 Quality Assurance 60 sections
- Part 47 Transportation 106 sections
- Part 48 Value Engineering 13 sections
- Part 49 Termination of Contracts 108 sections
- Part 50 Extraordinary Contractual Actions and the Safety Act 34 sections
- Part 51 Use of Government Sources by Contractors 15 sections
- Part 52 Solicitation Provisions and Contract Clauses 680 sections
- Part 53 Forms 61 sections
DFARS (chapter 2, Defense)
- Part 201 Federal Acquisition Regulations System 24 sections
- Part 202 Definitions of Words and Terms 1 sections
- Part 203 Improper Business Practices and Personal Conflicts of Interest 28 sections
- Part 204 Administrative and Information Matters 76 sections
- Part 205 Publicizing Contract Actions 11 sections
- Part 206 Competition Requirements 20 sections
- Part 207 Acquisition Planning 22 sections
- Part 208 Required Sources of Supplies and Services 31 sections
- Part 209 Contractor Qualifications 55 sections
- Part 210 Market Research 2 sections
- Part 211 Describing Agency Needs 22 sections
- Part 212 Acquisition of Commercial Products and Commercial Services 24 sections
- Part 213 Simplified Acquisition Procedures 23 sections
- Part 214 Sealed Bidding 14 sections
- Part 215 Contracting by Negotiation 66 sections
- Part 216 Types of Contracts 36 sections
- Part 217 Special Contracting Methods 64 sections
- Part 218 Emergency Acquisitions 7 sections
- Part 219 Small Business Programs 47 sections
- Part 222 Application of Labor Laws to Government Acquisitions 56 sections
- Part 223 Environment, Sustainable Acquisition, and Material Safety 34 sections
- Part 224 Protection of Privacy and Freedom of Information 2 sections
- Part 225 Foreign Acquisition 251 sections
- Part 226 Other Socioeconomic Programs 14 sections
- Part 227 Patents, Data, and Copyrights 99 sections
- Part 228 Bonds and Insurance 17 sections
- Part 229 Taxes 9 sections
- Part 230 Cost Accounting Standards Administration 2 sections
- Part 231 Contract Cost Principles and Procedures 13 sections
- Part 232 Contract Financing 74 sections
- Part 233 Protests, Disputes, and Appeals 8 sections
- Part 234 Major System Acquisition 13 sections
- Part 235 Research and Development Contracting 16 sections
- Part 236 Construction and Architect-engineer Contracts 25 sections
- Part 237 Service Contracting 67 sections
- Part 239 Acquisition of Information Technology 38 sections
- Part 241 Acquisition of Utility Services 8 sections
- Part 242 Contract Administration and Audit Services 40 sections
- Part 243 Contract Modifications 18 sections
- Part 244 Subcontracting Policies and Procedures 13 sections
- Part 245 Government Property 23 sections
- Part 246 Quality Assurance 39 sections
- Part 247 Transportation 27 sections
- Part 249 Termination of Contracts 14 sections
- Part 250 Extraordinary Contractual Actions and the Safety Act 16 sections
- Part 251 Use of Government Sources by Contractors 5 sections
- Part 252 Solicitation Provisions and Contract Clauses 405 sections
- Part 253 Forms 10 sections
- Part 270 Defense Contracting Programs 7 sections
Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.