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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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47 sections with “negotiated subcontracts”: the first 40

  • FAR 52.230-6 Administration of Cost Accounting Standards.
    …R 9903.306(c). The associated increase or decrease is based on the difference between the negotiated incentives, fees, and profits and the amounts that would have been negotiated had the cost impact been known at the time the contracts and …
  • FAR 30.605 Processing noncompliances.
    …st to the Government for fixed-price contracts and subcontracts as follows: (i) When the negotiated contract or subcontract price exceeds what the negotiated price would have been had the contractor used a compliant practice, the differenc…
  • FAR 52.216-16 Incentive Price Revision—Firm Target.
    … establish the total final price of the items specified in (a) above by applying to final negotiated cost an adjustment for profit or loss, as follows: (1) On the basis of the information required by paragraph (c) above, together with any …
  • FAR 52.216-17 Incentive Price Revision—Successive Targets.
    …ula under which the total final price shall be established by applying to the total final negotiated cost an adjustment for profit or loss, determined as follows: (i) If the total final negotiated cost is equal to the total firm target cos…
  • FAR 52.219-9 Small Business Subcontracting Plan.
    …e included in and made a part of the resultant contract. The subcontracting plan shall be negotiated within the time specified by the Contracting Officer. Failure to submit and negotiate the subcontracting plan shall make the Offeror inelig…
  • FAR 52.230-2 Cost Accounting Standards.
    …compliance with the requirements of this clause. (d) The Contractor shall include in all negotiated subcontracts which the Contractor enters into, the substance of this clause, except paragraph (b), and shall require such inclusion in all …
  • FAR 52.230-3 Disclosure and Consistency of Cost Accounting Practices.
    …compliance with the requirements of this clause. (d) The Contractor shall include in all negotiated subcontracts, which the Contractor enters into, the substance of this clause, except paragraph (b), and shall require such inclusion in all…
  • FAR 52.230-4 Disclosure and Consistency of Cost Accounting Practices—Foreign Concerns.
    …compliance with the requirements of this clause. (d) The Contractor shall include in all negotiated subcontracts, which the Contractor enters into, the substance of this clause, except paragraph (b), and shall require such inclusion in all…
  • FAR 52.230-5 Cost Accounting Standards—Educational Institution.
    …compliance with the requirements of this clause. (d) The Contractor shall include in all negotiated subcontracts which the Contractor enters into, the substance of this clause, except paragraph (b), and shall require such inclusion in all …
  • FAR 52.244-2 Subcontracts.
    …actor and the subcontractor; and the effect of any such defective data on the total price negotiated; (F) The reasons for any significant difference between the Contractor's price objective and the price negotiated; and (G) A complete exp…
  • DFARS 252.227-7013 Rights in Technical Data—Other Than Commercial Products and Commercial Services.
    … shall have government purpose rights for a 5-year period, or such other period as may be negotiated, in technical data— (A) That pertain to items, components, or processes developed with mixed funding except when the Government is entitle…
  • DFARS 252.227-7014 Rights in Other Than Commercial Computer Software and Other Than Commercial Computer Software Documentation.
    … rights shall remain in effect for a period of 5 years unless a different period has been negotiated. Upon expiration of the 5-year or other negotiated period, the Government shall have unlimited rights in the computer software or computer …
  • DFARS 215.404-4 Profit.
    … use a structured approach for developing a prenegotiation profit or fee objective on any negotiated contract action when certified cost or pricing data is obtained, except for cost-plus-award-fee contracts (see 215.404-74, 216.405-2, and F…
  • FAR 15.403-4 Requiring certified cost or pricing data (10 U.S.C. chapter 271 and 41 U.S.C. chapter 35).
    …ase of existing contracts, the threshold specified in the contract: (i) The award of any negotiated contract (except for undefinitized actions such as letter contracts). (ii) The award of a subcontract at any tier, if the contractor and e…
  • FAR 15.407-2 Make-or-buy programs.
    …ting officers may require prospective contractors to submit make-or-buy program plans for negotiated acquisitions requiring certified cost or pricing data whose estimated value is $20 million or more, except when the proposed contract is fo…
  • FAR 30.604 Processing changes to disclosed or established cost accounting practices.
    …R 9903.306(c). The associated increase or decrease is based on the difference between the negotiated incentives, fees and profits and the amounts that would have been negotiated had the cost impact been known at the time the contracts and s…
  • FAR 2.101 Definitions.
    …r types of F.o.b., see 47.303). Forward pricing rate agreement means a written agreement negotiated between a contractor and the Government to make certain rates available during a specified period for use in pricing contracts or modificat…
  • FAR 15.404-1 Proposal analysis techniques.
    …arametric models or cost-estimating relationships; and (D) The application of audited or negotiated indirect cost rates, labor rates, and cost of money or other factors. (ii) Evaluating the effect of the offeror's current practices on fut…
  • FAR 19.705-4 Reviewing the subcontracting plan.
    …ll Business Concerns, the contracting officer may find the bidder nonresponsible. (c) In negotiated acquisitions, the contracting officer shall determine whether the plan is acceptable based on the negotiation of each of the 15 elements of…
  • FAR 31.103 Contracts with commercial organizations.
    …ct modifications for supplies, services, or experimental, developmental, or research work negotiated with organizations other than educational institutions (see 31.104), construction and architect-engineer contracts (see 31.105), State and …
  • FAR 31.205-6 Compensation for personal services.
    …ts. If costs of compensation established under “arm's length” labor-management agreements negotiated under the terms of the Federal Labor Relations Act or similar state statutes are otherwise allowable, the costs are reasonable unless, as a…
  • FAR 52.216-5 Price Redetermination—Prospective.
    … following the effective date of price redetermination. (f) Contract modifications. Each negotiated redetermination of prices shall be evidenced by a modification to this contract, signed by the Contractor and the Contracting Officer, stat…
  • FAR 52.222-34 Project Labor Agreement.
    …gaged in construction on the construction project to agree to any project labor agreement negotiated by the prime contractor pursuant to this clause, and shall include the substance of paragraphs (d) through (f) of this clause in subcontrac…
  • FAR 52.248-1 Value Engineering.
    …alized when (i) the cost or price is reduced on the instant contract, (ii) reductions are negotiated in concurrent contracts, (iii) future contracts are awarded, or (iv) agreement is reached on a lump-sum payment for future contract savings…
  • DFARS 252.219-7004 Small Business Subcontracting Plan (Test Program).
    … or subdivision (e.g., plant or division operating as a separate profit center) basis, as negotiated in the comprehensive subcontracting plan with the Defense Contract Management Agency. (ii) This report encompasses all subcontracting unde…
  • FAR 15.400 Scope of subpart.
    …his subpart prescribes the cost and price negotiation policies and procedures for pricing negotiated prime contracts (including subcontracts) and contract modifications, including modifications to contracts awarded by sealed bidding.
  • FAR 15.404-3 Subcontract pricing considerations.
    …ing system, has performed cost or price analysis of proposed subcontractor prices, or has negotiated the subcontract prices before negotiation of the prime contract, in determining the reasonableness of the prime contract price. This does n…
  • FAR 15.404-4 Profit.
    …y vary from estimated costs, the contractor's actual realized profit or fee may vary from negotiated profit or fee, because of such factors as efficiency of performance, incurrence of costs the Government does not recognize as allowable, an…
  • FAR 16.102 Policies.
    …d-price contracts or fixed-price contracts with economic price adjustment. (b) Contracts negotiated under part 15 may be of any type or combination of types that will promote the Government's interest, except as restricted in this part (se…
  • FAR 19.702 Statutory requirements.
    …ing subcontracting with small businesses and small business subcontracting plans: (i) In negotiated acquisitions, each solicitation of offers to perform a contract that is expected to exceed $900,000 ($2 million for construction) and that …
  • FAR 19.704 Subcontracting plan requirements.
    … claims, and dues; original equipment manufacturer relationships during warranty periods (negotiated up front with the product); utilities and other services purchased from a municipality or an entity solely authorized by the municipality t…
  • FAR 19.707 The Small Business Administration's role in carrying out the program.
    …fore the solicitation is issued; (3) Review (within 5 working days) before execution any negotiated contractual document requiring a subcontracting plan, including the plan itself, and submit recommendations to the contracting officer, whi…
  • FAR 30.000 Scope of part.
    …g the Cost Accounting Standards Board (CASB) rules and regulations (48 CFR chapter 99) to negotiated contracts and subcontracts. This part does not apply to sealed bid contracts or to any contract with a small business concern (see 48 CFR 9…
  • FAR 31.105 Construction and architect-engineer contracts.
    (a) This category includes all contracts and contract modifications negotiated on the basis of cost with organizations other than educational institutions (see 31.104), State and local governments (see 31.107), and nonprofit organizations e…
  • FAR 31.204 Application of principles and procedures.
    …thereto, for which subcontract cost analysis was performed are allowable if the price was negotiated in accordance with 31.102. (d) Section 31.205 does not cover every element of cost. Failure to include any item of cost does not imply tha…
  • FAR 31.205-11 Depreciation.
    … to follow it until notification of final acceptance of all deliverable items on all open negotiated Government contracts. (c) For contracts to which 48 CFR 9904.409 is not applied, except as indicated in paragraphs (g) and (h) of this sub…
  • FAR 42.302 Contract administration functions.
    …. The CAO shall notify the contracting officer when the purchase order is canceled. (64) Negotiated and execute one-time supplemental agreements providing for the extension of contract delivery schedules up to 90 days on contracts with an …
  • FAR 42.1303 Stop-work orders.
    (a) Stop-work orders may be used, when appropriate, in any negotiated fixed-price or cost-reimbursement supply, research and development, or service contract if work stoppage may be required for reasons such as advancement in the state-of-t…
  • FAR 49.202 Profit.
    …completed; (8) The rate of profit both parties contemplated at the time the contract was negotiated; and (9) Character and difficulty of subcontracting, including selection, placement, and management of subcontracts, and effort in negotia…
  • FAR 49.502 Termination for convenience of the Government.
    …ld be placed on a no-profit or no-fee basis, and the subcontract should incorporate or be negotiated on the basis of the cost principles in part 31 of the Federal Acquisition Regulation.

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.