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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5 sections with “idle facilities”

  • FAR 31.205-17 Idle facilities and idle capacity costs.
    (a) Definitions. As used in this subsection— Costs of idle facilities or idle capacity means costs such as maintenance, repair, housing, rent, and other related costs; e.g., property taxes, insurance, and depreciation. Facilities means pl…
  • DFARS 215.404-71-4 Facilities capital employed.
    … The economic value of the facilities capital, such as physical age, undepreciated value, idleness, and expected contribution to future defense needs; and (B) The contractor's level of investment in defense related facilities as compared w…
  • FAR 31.109 Advance agreements.
    …, -leased, or -chartered aircraft, or as related to maximum per diem rates; (9) Costs of idle facilities and idle capacity; (10) Severance pay to employees on support service contracts; (11) Plant reconversion; (12) Professional service…
  • FAR 31.205-16 Gains and losses on disposition or impairment of depreciable property or other capital assets.
    … of impairments caused by events or changes in circumstances (e.g., environmental damage, idle facilities arising from a declining business base, etc.). If depreciable property or other capital assets have been written down from carrying va…
  • DFARS 215.404-71-5 Cost efficiency factor.
    …l cost reductions achieved on prior contracts; (3) Reduction or elimination of excess or idle facilities; (4) The contractor's cost reduction initiatives (e.g., competition advocacy programs, technical insertion programs, obsolete parts c…

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.