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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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164 sections with “line items”: the first 40

  • FAR 4.1004 Establishing subline items.
    Subline items may be used to facilitate tracking of performance, deliverables, payment, and contract funds accounting or for other management purposes. Subline items may be either deliverable or informational. The list of characteristics at…
  • DFARS 252.204-7002 Payment for Contract Line or Subline Items Not Separately Priced.
    As prescribed in 204.7109(a), use the following clause: Payment for Contract Line or Subline Items Not Separately Priced (APR 2020) (a) If the schedule in this contract contains any contract line or subline items identified as not separat…
  • FAR 4.1003 Establishing line items.
    Establish separate line items for deliverables that have the following characteristics except as provided at 4.1005-2: (a) Separately identifiable. (1) A supply is separately identifiable if it has its own identification (e.g., national s…
  • DFARS 204.7103 Contract line items.
    Follow the procedures at PGI 204.7103 for establishing contract line items.
  • FAR 4.1005 Data elements for line items and subline items.
  • DFARS 204.7104 Contract subline items.
  • FAR 52.204-22 Alternative Line Item Proposal.
    As prescribed in 4.1008, insert the following provision: Alternative Line Item Proposal (JAN 2017) (a) The Government recognizes that the line items established in this solicitation may not conform to the Offeror's practices. Failure to c…
  • FAR 4.1001 Policy.
    …struments shall identify the supplies or services to be acquired as separately identified line items and, as needed, subline items. (a) Line items are established to define deliverables or organize information about deliverables. Each line…
  • FAR 4.1005-1 Required data elements.
    (a) Except as provided in 4.1005-2, each line item or subline item shall include in the schedule (described at 12.303(b)(4), 14.201-2, or 15.204-2, or in a comparable section of the procurement instrument), at a minimum, the following infor…
  • 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 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 …
  • 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 (…
  • DFARS 204.7102 Policy.
    …ring procedures of this subpart shall apply to all— (1) Solicitations; (2) Solicitation line and subline item numbers; (3) Contracts as defined in FAR Subpart 2.1; (4) Contract line and subline item numbers; (5) Exhibits; (6) Exhibit …
  • DFARS 204.7103-1 Criteria for establishing.
    Contracts shall identify the items or services to be acquired as separate contract line items unless it is not feasible to do so. (a) Contract line items shall have all four of the following characteristics; however, there are exceptions w…
  • DFARS 204.7104-1 Criteria for establishing.
    Contract subline items provide flexibility to further identify elements within a contract line item for tracking performance or simplifying administration. There are only two kinds of subline items: those which are informational in nature a…
  • DFARS 204.7106 Contract modifications.
    (a) If new items are added, assign new contract line or subline item numbers or exhibit line item numbers, in accordance with the procedures established at 204.7103, 204.7104, and 204.7105. (b) Modifications to existing contract line items…
  • DFARS 211.274-3 Policy for valuation.
    …cation applies. (b) The Government's unit acquisition cost is— (1) For fixed-price type line, subline, or exhibit line items, the unit price identified in the contract at the time of delivery; (2) For cost-type or undefinitized line, sub…
  • DFARS 252.211-7003 Item Unique Identification and Valuation.
    …y an issuing agency. Government's unit acquisition cost means— (1) For fixed-price type line, subline, or exhibit line items, the unit price identified in the contract at the time of delivery; (2) For cost-type or undefinitized line, sub…
  • DFARS 252.225-7000 Buy American—Balance of Payments Program Certificate.
    …yments Program. (c) Certifications and identification of country of origin. (1) For all line items subject to the Buy American and Balance of Payments Program—Basic clause of this solicitation, the Offeror certifies that— (i) Each end pr…
  • DFARS 252.225-7035 Buy American—Free Trade Agreements—Balance of Payments Program Certificate.
    …edures of part 225 of the Defense Federal Acquisition Regulation Supplement; and (2) For line items subject to Buy American—Free Trade Agreements—Balance of Payments Program—Basic clause of this solicitation, will evaluate offers of qualif…
  • DFARS 252.232-7007 Limitation of Government's obligation.
    …use the following clause: Limitation of Government's Obligation (APR 2014) (a) Contract line item(s) [Contracting Officer insert after negotiations] is/are incrementally funded. For this/these item(s), the sum of $____ [Contracting Office…
  • FAR 4.1007 Solicitation alternative line item proposal.
    Solicitations should be structured to allow offerors to propose alternative line items (see 4.1008 and 52.212-1(e)). For example, when soliciting certain items using units of measure such as kit, set, or lot, the offeror may not be able to …
  • FAR 8.402 General.
    …ay also be obtained from the above-referenced points of contact. (c)(1) GSA offers an on-line shopping service called “GSA Advantage!” through which ordering activities may place orders against Schedules. (Ordering activities may also use …
  • FAR 8.404 Use of Federal Supply Schedules.
    …g requirements are met in accordance with subpart 4.17, Service Contracts Inventory. (j) Line items. When placing orders or establishing BPAs, ordering activities shall reference the special item number and the corresponding line or sublin…
  • 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 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 204.7109 Contract clauses.
    (a) Use the clause at 252.204-7002, Payment for Contract Line or Subline Items Not Separately Priced, in solicitations and contracts when the price for items not separately priced is included in the price of another contract line or subline…
  • DFARS 225.1101 Acquisition of supplies.
    …ures for the acquisition of commercial products and commercial services, unless— (A) All line items will be acquired from a particular source or sources under the authority of FAR 6.302-3; (B) All line items require domestic or qualifying…
  • 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) …
  • DFARS 252.225-7001 Buy American and Balance of Payments Program.
    … COTS item (see FAR 12.505(a)(1)). Unless otherwise specified, this clause applies to all line items in the contract. (c) The Contractor shall deliver only domestic end products unless, in its offer, it specified delivery of other end prod…
  • DFARS 252.232-7006 Wide Area WorkFlow Payment Instructions.
    …or shall submit payment requests using the following document type(s): (i) For cost-type line items, including labor-hour or time-and-materials, submit a cost voucher. (ii) For fixed price line items— (A) That require shipment of a deliv…
  • DFARS 252.246-7005 Notice of Warranty Tracking of Serialized Items.
    …tion required by the attachment entitled “Warranty Tracking Information” on each contract line item number, subline item number, or exhibit line item number for warranted items with its offer. Information required in the warranty attachment…
  • DFARS 252.246-7006 Warranty Tracking of Serialized Items.
    …tion required by the attachment entitled “Warranty Tracking Information” on each contract line item number, subline item number, or exhibit line item number for warranted items no later than the time of award. Information required in the wa…
  • 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 14.404-2 Rejection of individual bids.
    …ness of price includes not only the total price of the bid, but the prices for individual line items as well. (g) Any bid may be rejected if the prices for any line items or subline items are materially unbalanced (see 15.404-1(g)). (h) B…
  • 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 17.204 Contracts.
    …s for increased quantities of supplies or services in terms of (1) percentage of specific line items, (2) increase in specific line items, or (3) additional numbered line items identified as the option. (g) Contracts may express extensions…
  • 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 (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.