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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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26 sections with “leased equipment”

  • 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 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 2.101 Definitions.
    …rnmental entities for purposes other than governmental purposes, and— (i) Has been sold, leased, or licensed to the general public; or (ii) Has been offered for sale, lease, or license to the general public; (2) A product that evolved fr…
  • 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…
  • DFARS 252.227-7013 Rights in Technical Data—Other Than Commercial Products and Commercial Services.
    …d to the Contractor by the Government; (vii) Otherwise publicly available or have been released or disclosed by the Contractor or subcontractor without restrictions on further use, release or disclosure, other than a release or disclosure …
  • FAR 25.403 World Trade Organization Government Procurement Agreement and Free Trade Agreements.
    …use the total estimated value of the acquisition plus the estimated residual value of the leased equipment at the conclusion of the contemplated term of the contract. (iii) If an indefinite-term contract is contemplated, use the estimated …
  • 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 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…
  • DFARS 252.204-7012 Safeguarding Covered Defense Information and Cyber Incident Reporting.
    …tion that is necessary for the authorized purpose(s) for which the information is being released. (i) Use and release of contractor attributional/proprietary information not created by or for DoD. Information that is obtained from the cont…
  • DFARS 252.251-7001 Use of Interagency Fleet Management System (IFMS) vehicles and related services.
    …ted services. (4) A list of the makes, models, and serial numbers of Contractor-owned or leased equipment authorized to be serviced. (5) Billing instructions and address. (b) The Contractor should make requests for any unusual quantities…
  • FAR 31.205-42 Termination costs.
    …(1) The amount of rental claimed does not exceed the reasonable use value of the property leased for the period of the contract and such further period as may be reasonable; and (2) The contractor makes all reasonable efforts to terminate,…
  • 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 252.227-7015 Technical Data—Commercial Products and Commercial Services.
    …at— (i) Technical data covered by paragraph (c)(2) of this clause are authorized to be released or disclosed to covered Government support contractors; (ii) The Contractor will be notified of such release or disclosure; (iii) The Contrac…
  • 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 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 31.205-11 Depreciation.
    …of such assets be distributed over their useful lives as depreciation charges or over the leased life as amortization charges, as appropriate, except that— (1) Lease costs under a sale and leaseback arrangement are allowable only up to the…
  • 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 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 52.245-1 Government Property.
    …nt for continued use under the contract. Government property means all property owned or leased by the Government. Government property includes both Government-furnished and Contractor-acquired property. Government property includes materi…
  • FAR 52.246-26 Reporting Nonconforming Items.
    …rket manufacturer, or distributor that alters item properties or configuration) has not released the item to more than one customer. (d) Reports submitted in accordance with paragraph (b)(4) of this clause shall not include— (1) Trade sec…
  • 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 225.7004-2 Restrictions.
    …chnology and industrial base: (a) Buses, if multipassenger motor vehicles are purchased, leased, rented, or made available under contracts for transportation services. (b) Components for naval vessels, to the extent they are unique to mar…
  • DFARS 252.229-7004 Status of contractors as a direct contractor (Spain).
    … contingent import tax and duty-free liability. This bank guaranty or fund shall not be released to the Contractor until the Spanish General Directorate of Customs verifies the accounting, export, or disposition of the equipment, material, …
  • DFARS 252.239-7010 Cloud Computing Services.
    …orks, servers, storage, applications, and services) that can be rapidly provisioned and released with minimal management effort or service provider interaction. This includes other commercial terms, such as on-demand self-service, broad net…

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.