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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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50 sections with “lease equipment”: the first 40

  • FAR 52.207-5 Option To Purchase Equipment.
    …urchase Equipment (FEB 1995) (a) The Government may purchase the equipment provided on a lease or rental basis under this contract. The Contracting Officer may exercise this option only by providing a unilateral modification to the Contrac…
  • FAR 29.401-1 Indefinite-delivery contracts for leased equipment.
    Insert the clause at 52.229-1, State and Local Taxes, in solicitations and contracts for leased equipment when— (a) A fixed-price indefinite-delivery contract is contemplated; (b) The contract will be performed wholly or partly in the Uni…
  • FAR 2.101 Definitions.
    …(including construction) by and for the use of the Federal Government through purchase or lease, whether the supplies or services are already in existence or must be created, developed, demonstrated, and evaluated. Acquisition begins at the…
  • FAR 7.402 Acquisition methods.
    …ure technological advances might make the selected equipment less desirable. (b) Rent or lease method.(1) The rent or lease method is appropriate if it is to the Government's advantage under the circumstances. The rent or lease method may …
  • FAR 7.403 General Services Administration assistance and OMB guidance.
    …en requested by an agency, the General Services Administration (GSA) will assist in rent, lease, or purchase decisions by providing information such as— (1) Pending price adjustments to Federal Supply Schedule contracts; (2) Recent or imm…
  • FAR 8.1104 Contract clauses.
    … solicitations and contracts for leasing of motor vehicles, unless the motor vehicles are leased in foreign countries: (a) The clause at 52.208-4, Vehicle Lease Payments. (b) The clause at 52.208-5, Condition of Leased Vehicles. (c) The …
  • FAR 25.403 World Trade Organization Government Procurement Agreement and Free Trade Agreements.
    …ss (see 25.408). (b) Thresholds. (1) To determine whether the acquisition of products by lease, rental, or lease-purchase contract (including lease-to-ownership, or lease-with-option-to purchase) is covered by the WTO GPA or an FTA, calcul…
  • FAR 31.205-11 Depreciation.
    …ual value. (3)(i) In the event the contractor reacquires property involved in a sale and leaseback arrangement, allowable depreciation of reacquired property shall be based on the net book value of the asset as of the date the contractor o…
  • FAR 31.205-42 Termination costs.
    …ial tooling, or special machinery and equipment was acquired. (e) Rental under unexpired leases. Rental costs under unexpired leases, less the residual value of such leases, are generally allowable when shown to have been reasonably necess…
  • FAR 52.223-12 Maintenance, Service, Repair, or Disposal of Refrigeration Equipment and Air Conditioners.
    …. (c) Unless otherwise specified in the contract, the Contractor shall reduce the use, release, or emissions of high global warming potential hydrofluorocarbons under this contract by— (1) Transitioning over time to the use of another acc…
  • FAR 52.232-12 Advance Payments.
    …d related interest charges and (2) the administering office has approved in writing the release of any funds due and payable to the Contractor, all advance payments and other payments under this contract shall be made by check payable to th…
  • DFARS 252.204-7012 Safeguarding Covered Defense Information and Cyber Incident Reporting.
    …bject to controls on the access, use, reproduction, modification, performance, display, release, disclosure, or dissemination. Controlled technical information would meet the criteria, if disseminated, for distribution statements B through …
  • DFARS 252.227-7013 Rights in Technical Data—Other Than Commercial Products and Commercial Services.
    …clude competitive procurement, but do not include the rights to use, modify, reproduce, release, perform, display, or disclose technical data for commercial purposes or authorize others to do so. Government purpose rights means the rights …
  • DFARS 252.227-7015 Technical Data—Commercial Products and Commercial Services.
    …icense. (1) The Government shall have the unrestricted right to use, modify, reproduce, release, perform, display, or disclose technical data, and to permit others to do so, that— (i) Have been provided to the Government or others without …
  • FAR 7.000 Scope of part.
    …s for acquisition of supplies or services; (c) Deciding whether it is more economical to lease equipment rather than purchase it; and (d) Determining whether functions are inherently governmental.
  • FAR 7.401 Acquisition considerations.
    …ed in the analysis shall include, at a minimum— (i) Purchase; (ii) Short-term rental or lease; (iii) Long-term rental or lease; (iv) Interagency acquisition (see 2.101); and (v) Agency acquisition agreements, if applicable, with a Stat…
  • FAR 47.001 Definitions.
    …or a territory or possession of the United States (see 49 U.S.C. 13102(15) and 13702). Released or declared value means the assigned value of the cargo for reimbursement purposes, not necessarily the actual value of the cargo. Released val…
  • FAR 52.204-21 Basic Safeguarding of Covered Contractor Information Systems.
    …t information. Federal contract information means information, not intended for public release, that is provided by or generated for the Government under a contract to develop or deliver a product or service to the Government, but not incl…
  • DFARS 207.470 Statutory requirements.
    …t, and combat vehicles. The contracting officer shall not enter into any contract for the lease or charter of any vessel, aircraft, or combat vehicle, or any contract for services that would require the use of the contractor's vessel, aircr…
  • FAR 4.601 Definitions.
    … Contract action means any oral or written action that results in the purchase, rent, or lease of supplies or equipment, services, or construction using appropriated dollars over the micro-purchase threshold, or modifications to these acti…
  • FAR 7.105 Contents of written acquisition plans.
    …sealed bidding or negotiation will be used and why; whether equipment will be acquired by lease or purchase (see subpart 7.4) and why; and any other contracting considerations. Provide rationale if a performance-based acquisition will not b…
  • FAR 23.109 Solicitation provisions and contract clauses.
    …s and fire suppressants (in PSC 6830); (v) Solvents, dusters, freezing compounds, mold release agents, and any other miscellaneous chemical specialty that may contain ozone-depleting substances or high global warming potential hydrofluoroc…
  • FAR 29.304 Matters requiring special consideration.
    …ipment rental may require the contractor to furnish equipment in any of the States. Since leased equipment remains the contractor's property, States and local governments impose a wide variety of property, use, or other taxes on equipment l…
  • FAR 31.205-17 Idle facilities and idle capacity costs.
    …collectively, or any other tangible capital asset, wherever located, and whether owned or leased by the contractor. Idle capacity means the unused capacity of partially used facilities. It is the difference between that which a facility co…
  • FAR 52.219-9 Small Business Subcontracting Plan.
    … benefits; payments for petty cash; depreciation; interest; income taxes; property taxes; lease payments; bank fees; fines, claims, and dues; original equipment manufacturer relationships during warranty periods (negotiated up front with th…
  • DFARS 207.401 Acquisition considerations.
    If the equipment will be leased for more than 60 days, the requiring activity must prepare and provide the contracting officer with the justification supporting the decision to lease or purchase.
  • DFARS 228.370-1 Definitions.
    …nts, except as provided in paragraph (7) of this definition. (4) An aircraft exclusively leased for at least 90 continuous days by the government of a State, the District of Columbia, or a territory or possession of the United States or a …
  • DFARS 239.7401 Definitions.
    … than a common carrier offering telecommunications facilities, services, or equipment for lease. Securing, sensitive information, and telecommunications systems have the meaning given in the clause at 252.239-7016, Telecommunications Secur…
  • DFARS 252.228-7007 Public Aircraft and State Aircraft Operations—Liability.
    …nts, except as provided in paragraph (7) of this definition. (4) An aircraft exclusively leased for at least 90 continuous days by the government of a State, the District of Columbia, or a territory or possession of the United States or a …
  • FAR 7.400 Scope of subpart.
    …h the initial acquisition of equipment and the renewal or extension of existing equipment leases or rental agreements.
  • FAR 7.404 Contract clause.
    …207-5, Option to Purchase Equipment, in solicitations and contracts involving a rental or lease agreement with option to purchase.
  • FAR 19.704 Subcontracting plan requirements.
    … benefits; payments for petty cash; depreciation; interest; income taxes; property taxes; lease payments; bank fees; fines, claims, and dues; original equipment manufacturer relationships during warranty periods (negotiated up front with th…
  • FAR 23.101 Definitions.
    … Contract action means any oral or written action that results in the purchase, rent, or lease of supplies or equipment, services, or construction. Environmental Protection Agency (EPA)-designated item means a product that is or can be ma…
  • FAR 31.109 Advance agreements.
    …lated to special or mass personnel movements, as related to travel via contractor-owned, -leased, or -chartered aircraft, or as related to maximum per diem rates; (9) Costs of idle facilities and idle capacity; (10) Severance pay to emplo…
  • FAR 42.302 Contract administration functions.
    …not require additional contract funds, and other such changes (see 43.101). (60) Cause release of shipments from contractor's plants according to the shipping instructions. When applicable, the order of assigned priority shall be followed;…
  • FAR 45.101 Definitions.
    …nt for continued use under the contract. Government property means all property owned or leased by the Government. Government property includes both Government-furnished property and contractor-acquired property. Government property includ…
  • FAR 47.101 Policies.
    …porting supplies for the Government is by commercial carriers. However, Government-owned, leased, or chartered vehicles, aircraft, and vessels may be used if (i) they are available and not fully utilized, (ii) their use will result in subst…
  • FAR 49.601-2 Letter notice.
    …s not covered by this notice should be brought to the attention of the undersigned. (i) Please acknowledge receipt of this notice as provided below. (Contracting Officer) (Name of Office) (Address) Acknowledgment of Notice The undersi…
  • FAR 51.201 Policy.
    … for short-term use. (b) Complete rebuilding of major components of contractor-owned or -leased equipment requires the approval of the contracting officer in each instance. (c) Government contractors shall not be authorized to obtain inte…
  • FAR 51.203 Means of obtaining service.
    …d services. (4) A listing of the make, model, and serial numbers of contractor-owned or -leased equipment authorized to be serviced. (5) Billing instructions and address. (b) Contractors requesting unusual quantities of vehicles should d…

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.