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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5 sections with “loss of useful value”

  • FAR 31.205-42 Termination costs.
    …ractor submits evidence that the items could not be retained at cost without sustaining a loss. The contracting officer should consider the contractor's plans and orders for current and planned production when determining if items can reaso…
  • FAR 2.101 Definitions.
    …es otherwise, the seller or consignor is responsible for the cost of shipping and risk of loss. For use in the clause at 52.247-34, see the definition at 52.247-34(a). F.o.b. origin means free on board at origin; i.e., the seller or consig…
  • FAR 31.001 Definitions.
    …sed to determine the actuarial value of the assets of a pension plan. Actuarial gain and loss means the effect on pension cost resulting from differences between actuarial assumptions and actual experience. Actuarial valuation means the d…
  • FAR 31.205-11 Depreciation.
    …e property in the sale and leaseback arrangement— (A) Adjusted for any allowable gain or loss determined in accordance with 31.205-16(b); and (B) Less any amount of depreciation expense included in the calculation of the amount that would…
  • FAR 32.104 Providing contract financing.
    …inancing so as to aid, not impede, the acquisition; (3) Avoid any undue risk of monetary loss to the Government through the financing; (4) Include the form of contract financing deemed to be in the Government's best interest in the solici…

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.