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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8 sections with “lines of accounting”

  • FAR 32.604 Demand for payment.
    …debt by line(s) of accounting subject to the following: (i) If the debt affects multiple lines of accounting, the contracting officer shall, to the maximum extent practicable, identify all affected lines of accounting. If it is not practic…
  • 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 16.505 Ordering.
    …es: (A)(1) Past performance on earlier orders under the contract, including quality, timeliness and cost control. (2) Potential impact on other orders placed with the contractor. (3) Minimum order requirements. (4) The amount of time co…
  • FAR 31.205-6 Compensation for personal services.
    …le, the valuation will be made on a case-by-case basis taking into consideration the guidelines for valuation used by the IRS.
  • DFARS 215.404-73 Alternate structured approaches.
    …eded for the following reason: The values of the profit factors used in the weighted guidelines method were adjusted to recognize the shift in facilities capital cost of money from an element of profit to an element of contract cost (see FA…
  • DFARS 215.404-75 Fee requirements for FFRDCs.
    …ally Funded Research and Development Center Program. (c) Shall not use the weighted guidelines method or an alternate structured approach.
  • DFARS 242.302 Contract administration functions.
    …e at 252.242-7005, Contractor Business Systems. (S-75) See PGI 242.302(a)(S-75) for guidelines for monitoring contractor costs. (S-76) Review and audit contractor identification of contractor-approved suppliers for the acquisition of elec…
  • DFARS 252.244-7001 Contractor Purchasing System Administration.
    …irements of the prime contract; (3) Maintain an organization plan that establishes clear lines of authority and responsibility; (4) Ensure all purchase orders are based on authorized requisitions and include a complete and accurate histor…

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.