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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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187 sections with “material costs”: the first 40

  • FAR 31.205-26 Material costs.
    (a) Material costs include the costs of such items as raw materials, parts, subassemblies, components, and manufacturing supplies, whether purchased or manufactured by the contractor, and may include such collateral items as inbound transpo…
  • FAR 16.601 Time-and-materials contracts.
    (a) Definitions for the purposes of Time-and-Materials Contracts. Direct materials means those materials that enter directly into the end product, or that are used or consumed directly in connection with the furnishing of the end product o…
  • FAR 52.232-7 Payments under Time-and-Materials and Labor-Hour Contracts.
    As prescribed in 32.111(a)(7), insert the following clause: Payments Under Time-and-Materials and Labor-Hour Contracts (NOV 2021) The Government will pay the Contractor as follows upon the submission of vouchers approved by the Contractin…
  • FAR 31.201-6 Accounting for unallowable costs.
    …e of the directly associated costs. In all other cases, the directly associated costs, if material in amount, must be purged from the cost pool as unallowable costs. (e)(1) In determining the materiality of a directly associated cost, cons…
  • FAR 52.225-9 Buy American—Construction Materials.
    As prescribed in 25.1102(a), insert the following clause: Buy American—Construction Materials (OCT 2022) (a) Definitions. As used in this clause— Commercially available off-the-shelf (COTS) item—(1) Means any item of supply (including co…
  • FAR 52.225-11 Buy American—Construction Materials Under Trade Agreements.
    As prescribed in 25.1102(c), insert the following clause: Buy American—Construction Materials Under Trade Agreements (NOV 2023) (a) Definitions. As used in this clause— Caribbean Basin country construction material means a construction m…
  • FAR 52.225-21 Required Use of American Iron, Steel, and Manufactured Goods—Buy American Statute—Construction Materials.
    …red Use of American Iron, Steel, and Manufactured Goods—Buy American Statute—Construction Materials (JAN 2021) (a) Definitions. As used in this clause— Component means an article, material, or supply incorporated directly into a construct…
  • FAR 52.225-23 Required Use of American Iron, Steel, and Manufactured Goods—Buy American Statute—Construction Materials Under Trade Agreements.
    …red Use of American Iron, Steel, and Manufactured Goods—Buy American Statute—Construction Materials Under Trade Agreements (NOV 2023) (a) Definitions. As used in this clause— Component means an article, material, or supply incorporated di…
  • DFARS 216.601 Time-and-materials contracts.
    (d) Limitations. (i)(A) Approval of determination and findings for time-and-materials or labor-hour contracts. (1) Base period plus any option periods is three years or less. (i) For contracts (including indefinite-delivery contracts) and…
  • DFARS 252.216-7003 Economic price adjustment—wage rates or material prices controlled by a foreign government.
    …in 216.203-4-70(c)(1), use the following clause: Economic Price Adjustment—Wage Rates or Material Prices Controlled by a Foreign Government (MAR 2012) (a) As represented by the Contractor in its offer, the prices set forth in this contrac…
  • DFARS 252.223-7006 Prohibition on Storage, Treatment, and Disposal of Toxic or Hazardous Materials.
    … following clause: Prohibition on Storage, Treatment, and Disposal of Toxic or Hazardous Materials—Basic (SEP 2014) (a) Definitions. As used in this clause— Storage means a non-transitory, semi-permanent or permanent holding, placement, …
  • DFARS 252.225-7044 Balance of Payments Program—Construction Material.
    …5.7503(a) and (a)(1), use the following clause: Balance of Payments Program—Construction Material—Basic (FEB 2024) (a) Definitions. As used in this clause— Commercially available off-the-shelf (COTS) item— (1) Means any item of supply (…
  • DFARS 252.225-7045 Balance of Payments Program—Construction Material Under Trade Agreements.
    …5.7503(b) and (b)(1), use the following clause: Balance of Payments Program—Construction Material Under Trade Agreements—Basic (FEB 2024) (a) Definitions. As used in this clause— Caribbean Basin country construction material means a cons…
  • DFARS 252.242-7004 Material Management and Accounting System.
    As prescribed in 242.7204, use the following clause: Material Management and Accounting System (Jan 2025) (a) Definitions. As used in this clause— Acceptable material management and accounting system means a material management and accou…
  • FAR 31.205-25 Manufacturing and production engineering costs.
    …in (1) through (4) below are all allowable: (1) Developing and deploying new or improved materials, systems, processes, methods, equipment, tools and techniques that are or are expected to be used in producing products or services; (2) De…
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    …by reference into the contract. (End of clause) Alternate I (NOV 2021). When a time-and-materials or labor-hour contract is contemplated, substitute the following paragraphs (a), (e), (i), (l), and (m) for those in the basic clause. (a) …
  • FAR 2.101 Definitions.
    …or in significant part, of biological products, including renewable domestic agricultural materials and forestry materials, or that is an intermediate ingredient or feedstock. The term includes, with respect to forestry materials, forest pr…
  • FAR 8.404 Use of Federal Supply Schedules.
    … (1) The ordering activity shall specify the order type (i.e., firm-fixed price, time-and-materials, or labor-hour) for the services offered on the schedule priced at hourly rates. (2) Agencies shall use fixed-price orders for the acquisit…
  • FAR 12.207 Contract type.
    …ent for the acquisition of commercial products or commercial services. (b)(1) A time-and-materials contract or labor-hour contract (see Subpart 16.6) may be used for the acquisition of commercial services when— (i) The service is acquired…
  • FAR 15.404-1 Proposal analysis techniques.
    …not be a valid basis for comparison. (B) The prior price must be adjusted to account for materially differing terms and conditions, quantities and market and economic factors. For similar items, the contracting officer must also adjust the…
  • FAR 15.404-4 Profit.
    …ate differences in the categories used by prospective contractors for listing costs— (A) Material acquisition. This subfactor measures the managerial and technical effort needed to obtain the required purchased parts and material, subcontr…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …an a noncompliance that the cognizant Federal agency official has determined to have an immaterial cost impact), and, if yes, an explanation; whether any aspect of this proposal is inconsistent with your disclosed practices or applicable CA…
  • FAR 16.203-4 Contract clauses.
    …by the chief of the contracting office. (c) Adjustments based on actual cost of labor or material. (1) The contracting officer shall, when contracting by negotiation, insert a clause that is substantially the same as the clause at 52.216-4…
  • FAR 25.003 Definitions.
    …ean Basin country; or (B) In the case of an article that consists in whole or in part of materials from another country, has been substantially transformed in a Caribbean Basin country into a new and different article of commerce with a na…
  • FAR 30.605 Processing noncompliances.
    …rationale to support any written statement that the cost impact of the noncompliance is immaterial. (3) The CFAO shall— (i) If applicable, review the reasons why the contractor considers the existing practices to be compliant or the cost …
  • FAR 31.001 Definitions.
    …d means a preestablished measure, expressed in temporal terms, of the quantity of labor. Material cost at standard means a preestablished measure of the material elements of cost, computed by multiplying material-price standard by material…
  • FAR 31.205-1 Public relations and advertising costs.
    …) Acquiring scarce items for contract performance; or (ii) Disposing of scrap or surplus materials acquired for contract performance; (2) Costs of activities to promote sales of products normally sold to the U.S. Government, including tra…
  • FAR 31.205-18 Independent research and development and bid and proposal costs.
    …ermine and exploit the potential of scientific discoveries or improvements in technology, materials, processes, methods, devices, or techniques, and (3) attempts to advance the state of the art. Applied research does not include efforts who…
  • FAR 31.205-42 Termination costs.
    …(1) Starting load costs not fully absorbed because of termination are nonrecurring labor, material, and related overhead costs incurred in the early part of production and result from factors such as— (i) Excessive spoilage due to inexperi…
  • FAR 49.402-2 Effect of termination for default.
    …ctor to transfer title and deliver to the Government completed supplies and manufacturing materials, as directed by the contracting officer. (b) The contracting officer shall not use the Default clause as authority to acquire any completed…
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    … and service codes (PSCs) 1000-9999, except— (1) PSC 5510, Lumber and Related Basic Wood Materials; (2) Product or Service Group (PSG) 87, Agricultural Supplies; (3) PSG 88, Live Animals; (4) PSG 89, Subsistence; (5) PSC 9410, Crude Gr…
  • FAR 52.215-2 Audit and Records—Negotiation.
    …her form. (b) Examination of costs. If this is a cost-reimbursement, incentive, time-and-materials, labor-hour, or price redeterminable contract, or any combination of these, the Contractor shall maintain and the Contracting Officer, or an…
  • FAR 52.219-9 Small Business Subcontracting Plan.
    …eror will make a good faith effort to acquire articles, equipment, supplies, services, or materials, or obtain the performance of construction work from the small business concerns that it used in preparing the bid or proposal, in the same …
  • FAR 52.223-23 Sustainable Products and Services.
    …or in significant part, of biological products, including renewable domestic agricultural materials and forestry materials, or that is an intermediate ingredient or feedstock. The term includes, with respect to forestry materials, forest pr…
  • FAR 52.225-3 Buy American—Free Trade Agreements—Israeli Trade Act.
    …, Panama, or Peru; or (2) In the case of an article that consists in whole or in part of materials from another country, has been substantially transformed in Bahrain, Morocco, Oman, Panama, or Peru into a new and different article of comm…
  • FAR 52.230-6 Administration of Cost Accounting Standards.
    … FAR 16.202, 16.203, (except when price adjustments are based on actual costs of labor or material, described at 16.203-1(a)(2)), and 16.207; (2) Fixed-price incentive contracts and subcontracts where the price is not adjusted based on act…
  • FAR 52.232-12 Advance Payments.
    …al account only to pay for properly allocable, allowable, and reasonable costs for direct materials, direct labor, and indirect costs. Other withdrawals require approval in writing by the administering office. Determinations of whether cost…
  • FAR 52.245-1 Government Property.
    … become a component part of another article when put into use. Equipment does not include material, real property, special test equipment or special tooling. Government-furnished property means property in the possession of, or directly ac…
  • FAR 52.249-6 Termination (Cost-Reimbursement).
    …he fabricated or unfabricated parts, work in process, completed work, supplies, and other material produced or acquired for the work terminated, (ii) the completed or partially completed plans, drawings, information, and other property that…
  • DFARS 215.407-5-70 Disclosure, maintenance, and review requirements.
    …and recommendations in a report to the contracting officer. If the auditor identifies any material weaknesses, the report shall describe the underlying deficiencies in sufficient detail to allow the contracting officer to understand the wea…

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.