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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 “line item basis”: the first 40

  • FAR 25.504-4 Group award basis.
    …fore considering Offer C and determine which offer has the lowest evaluated cost for each line item (the tentative award pattern): Item 1: Low offer A is domestic; select A. Item 2: Low offer B is eligible; do not apply factor; select B. …
  • FAR 25.503 Group offers.
    (a) If the solicitation or an offer specifies that award can be made only on a group of line items or on all line items contained in the solicitation or offer, reject the offer— (1) If any part of the award would consist of prohibited end …
  • DFARS 252.232-7013 Performance-Based Payments—Deliverable-Item Basis.
    … the contract financing payments provided under this contract and shall apply to Contract Line Item Number(s) (CLIN(s)) [Contracting Officer insert applicable CLIN(s)]. The performance-based payments schedule (Contract Attachment ____) desc…
  • FAR 2.101 Definitions.
    …ridges, dams, plants, highways, parkways, streets, subways, tunnels, sewers, mains, power lines, pumping stations, heavy generators, railways, airports, terminals, docks, piers, wharves, ways, lighthouses, buoys, jetties, breakwaters, levee…
  • FAR 4.1005-2 Exceptions.
    … requirements contracts. (i) IDIQ and requirements contracts may omit the quantity at the line item level for the base award provided that the total contract minimum and maximum, or the estimate, respectively, is stated. (ii) Multiple-awar…
  • FAR 15.404-1 Proposal analysis techniques.
    …base cost (e.g., manufacturing or acquisition costs). Any method of distributing costs to line items that distorts the unit prices shall not be used. For example, distributing costs equally among line items is not acceptable except when the…
  • FAR 15.408 Solicitation provisions and contract clauses.
    … contingencies included in the proposed price. D. You must show the relationship between line item prices and the total contract price. You must attach cost-element breakdowns for each proposed line item, using the appropriate format presc…
  • FAR 16.505 Ordering.
    … Date of order. (ii) Contract number and order number. (iii) For supplies and services, line item number, subline item number (if applicable), description, quantity, and unit price or estimated cost and fee (as applicable). The correspond…
  • FAR 32.1004 Procedures.
    …eliverable item for these purposes is a separate item with a distinct unit price. Thus, a line item for 10 airplanes, with a unit price of $1,000,000 each, has 10 deliverable items-the separate planes. A line item for 1 lot of 10 airplanes,…
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …he domestic content is unknown, select “no”. (iii) The Offeror shall separately list the line item numbers of domestic end products that contain a critical component (see FAR 25.105). (iv) The terms “commercially available off-the-shelf (…
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    …ame and address of the Contractor; (ii) Invoice date and number; (iii) Contract number, line item number and, if applicable, the order number; (iv) Description, quantity, unit of measure, unit price and extended price of the items delive…
  • DFARS 252.234-7002 Earned Value Management System.
    …earned value management system that complies with the earned value management system guidelines in the ANSI/EIA-748. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor…
  • FAR 32.206 Solicitation provisions and contract clauses.
    …contract basis shall be liquidated on a whole contract basis; and a payment computed on a line item basis shall be liquidated against that line item. If liquidation is on a whole contract basis, the contracting officer shall use a uniform l…
  • FAR 52.248-1 Value Engineering.
    …ce contract, the instant unit cost reduction is normally equal to the number of hours per line-item task saved by using the VECP on this contract, multiplied by the appropriate contract labor rate. Negative instant contract savings means t…
  • DFARS 234.004 Acquisition strategy.
    …of the level of program risk; and (2) If program risk is determined to be high, shall outline the steps taken to reduce program risk and the reasons for proceeding with Milestone B approval despite the high level of program risk; and (C) …
  • FAR 19.1307 Price evaluation preference for HUBZone small business concerns.
    … offers from small business concerns. (c) The factor of 10 percent shall be applied on a line item basis or to any group of items on which award may be made. Other evaluation factors, such as transportation costs or rent-free use of Govern…
  • FAR 52.219-4 Notice of Price Evaluation Preference for HUBZone Small Business Concerns.
    … offers from small business concerns. (2) The factor of 10 percent shall be applied on a line item basis or to any group of items on which award may be made. Other evaluation factors described in the solicitation shall be applied before ap…
  • DFARS 204.804 Closeout of contract files.
    … section, remaining contract balances— (A) May be offset with balances in other contract line items within the same contract, regardless of the year or type of appropriation obligated to fund each contract line item and regardless of wheth…
  • DFARS 215.404-71-3 Contract type risk and working capital adjustment.
    …ntract provisions (e.g., economic price adjustment clauses); (vi) The ceilings and share lines contained in incentive provisions; (vii) Risks associated with contracts for foreign military sales (FMS) that are not funded by U.S. appropria…
  • DFARS 252.232-7018 Progress Payments—Multiple Lots.
    … (a) Definitions. As used in this clause— Lot means one or more fixed-price deliverable line items or deliverable subline items representing a single, severable group where the sum of the costs for each group is segregated and a single pr…
  • FAR 7.103 Agency-head responsibilities.
    …itions in accordance with 15 U.S.C. 205b (see 11.002(b)) and agency metric plans and guidelines. (p) Ensuring that agency planners— (1) Comply with the policy in 11.002(d) regarding procurement of sustainable products and services (as def…
  • FAR 7.105 Contents of written acquisition plans.
    …the requirements development stage, consider structuring the contract requirements, i.e., line items, in a manner that will permit some, if not all, of the requirements to be awarded on a firm-fixed-price basis, either in the current contra…
  • FAR 15.404-4 Profit.
    … this subsection) for determining profit or fee prenegotiation objectives provide a discipline for ensuring that all relevant factors are considered. Subject to the authorities in 1.301(c), agencies making noncompetitive contract awards ove…
  • FAR 22.404-2 General requirements.
    …e is not permitted. (c) The Wage and Hour Division has issued the following general guidelines for use in selecting the proper schedule(s) of wage rates: (1) Building construction is generally the construction of sheltered enclosures with…
  • FAR 47.305-3 F.o.b. origin solicitations.
    …s f.o.b. origin, contractor's facility, and the designated facility is not covered by the line-haul transportation rate, the charges required to deliver the shipment to the point where the line-haul rate is applicable. (d) When delivery is…
  • FAR 52.215-14 Integrity of Unit Prices.
    …base cost (e.g., manufacturing or acquisition costs). Any method of distributing costs to line items that distorts unit prices shall not be used. For example, distributing costs equally among line items is not acceptable except when there i…
  • DFARS 215.404-1 Proposal analysis techniques.
    … analysis. (ii) For spare parts or support equipment, perform an analysis of— (A) Those line items where the proposed price exceeds by 25 percent or more the lowest price the Government has paid within the most recent 12-month period base…
  • DFARS 252.234-7004 Cost and Software Data Reporting System.
    …cumented standard cost and software data reporting (CSDR) process that satisfies the guidelines contained in the DoD 5000.04-M-1, CSDR Manual; (2) Management procedures that provide for generation of timely and reliable information for the…
  • DFARS 252.242-7006 Accounting System Administration.
    … and Procedures, and other contract provisions; (13) Identification of costs by contract line item and by units (as if each unit or line item were a separate contract), if required by the contract; (14) Segregation of preproduction costs …
  • FAR 8.405-1 Ordering procedures for supplies, and services not requiring a statement of work.
    … contracts by surveying at least three schedule contractors through the GSA Advantage! on-line shopping service, by reviewing the catalogs or pricelists of at least three schedule contractors, or by requesting quotations from at least three…
  • FAR 8.405-3 Blanket purchase agreements (BPAs).
    … contracts by surveying at least three schedule contractors through the GSA Advantage! on-line shopping service, by reviewing the catalogs or pricelists of at least three schedule contractors, or by requesting quotations from at least three…
  • FAR 17.203 Solicitations.
    …s for additional supplies to not more than 50 percent of the initial quantity of the same line item. In unusual circumstances, an authorized person at a level above the contracting officer may approve a greater percentage of quantity. (h) …
  • FAR 19.102 Small business size standards and North American Industry Classification System codes.
    …sequent order; or (B) Divide the acquisition into distinct portions or categories (e.g., line item numbers, Special Item Numbers, sectors, functional areas, or equivalent) and assign each portion or category a single NAICS code and size st…
  • FAR 25.501 General.
    …he contracting officer— (a) Must apply the evaluation procedures of this subpart to each line item of an offer unless either the offer or the solicitation specifies evaluation on a group basis (see 25.503); (b) May rely on the offeror's c…
  • FAR 31.205-16 Gains and losses on disposition or impairment of depreciable property or other capital assets.
    …d of disposition, in which case the Government shall participate to the same extent as outlined in paragraph (e)(1) of this subsection. (f) Gains and losses on the disposition of depreciable property shall not be recognized as a separate c…
  • FAR 42.202 Assignment of contract administration.
    …ility (see 42.002). (g) Refusing delegation of contract administration. An agency may decline a request for contract administration services on a case-by-case basis if resources of the agency are inadequate to accomplish the tasks. Declina…
  • FAR 42.302 Contract administration functions.
    …) Execute supplemental agreements on firm-fixed price supply contracts to reduce required line item quantities and deobligate excess funds when notified by the contractor of an inconsequential delivery shortage, and it is determined that su…
  • FAR 49.203 Adjustment for loss.
    …s. (2) The remainder of the total settlement amount otherwise agreed upon or determined (lines 7 and 14 of SF 1436, Settlement Proposal (Total Cost Basis)) reduced by multiplying the remainder by the ratio of (i) the total contract price t…
  • FAR 49.206-2 Bases for settlement proposals.
    …terminated, the contractor shall— (i) Use the total cost basis of settlement; (ii) Omit Line 10 “Deduct-Finished Product Invoiced or to be Invoiced” from Section II of Standard Form-1436) Settlement Proposal (Total Cost Basis); and (iii)…
  • FAR 52.214-21 Descriptive Literature.
    …dder that requests a waiver of this requirement shall provide the following information: Line item number of product Date of final delivery product supplied (g) Bidders shall submit bids on the basis of required descriptive literature or…

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.