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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11 sections with “normal costs of ownership”

  • FAR 31.205-36 Rental costs.
    …idiaries, or organization under common control, to the extent that they do not exceed the normal costs of ownership, such as depreciation, taxes, insurance, facilities capital cost of money, and maintenance (excluding interest or other unal…
  • DFARS 231.205-70 External restructuring costs.
    … External restructuring activities are a direct outgrowth of a business combination. They normally will be initiated within 3 years of the business combination. (3) Restructuring activities means nonroutine, nonrecurring, or extraordinary …
  • FAR 2.101 Definitions.
    …uding management and support services for R&D activities), or systems. These services are normally closely related to the basic responsibilities and mission of the agency originating the requirement for the acquisition of services by contra…
  • FAR 31.205-6 Compensation for personal services.
    …r parent company of the contractor are not severance pay and are unallowable. (4) Actual normal turnover severance payments shall be allocated to all work performed in the contractor's plant. However, if the contractor uses the accrual met…
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …f an exempt subcontract) in substantial quantities to the general public in the course of normal business operations; (ii) The services will be furnished at prices which are, or are based on, established catalog or market prices (see FAR 2…
  • FAR 31.205-35 Relocation costs.
    …ent of the sales price of the property sold. (5) Other necessary and reasonable expenses normally incident to relocation, such as disconnecting and connecting household appliances; automobile registration; driver's license and use taxes; c…
  • FAR 52.219-9 Small Business Subcontracting Plan.
    …ract performance, and may include a proportionate share of products and services that are normally allocated as indirect costs. In accordance with 15 U.S.C. 657r(a), an Offeror that is a mentor with an SBA-approved mentor-protégé agreement …
  • FAR 19.001 Definitions.
    …ion, see 13 CFR 121.105. Fair market price means a price based on reasonable costs under normal competitive conditions and not on lowest possible cost (see 19.202-6). Industry means all concerns primarily engaged in similar lines of activ…
  • FAR 27.302 Policy.
    …tractor. (1) When the Government acquires title to a subject invention, the contractor is normally granted a revocable, nonexclusive, paid-up license to that subject invention throughout the world. The contractor's license extends to any of…
  • FAR 31.205-28 Other business expenses.
    …nership of securities issued by the contractor. (b) Cost of shareholders' meetings. (c) Normal proxy solicitations. (d) Preparing and publishing reports to shareholders. (e) Preparing and submitting required reports and forms to taxing …
  • FAR 31.603 Requirements.
    …monly known as a “golden parachute payment”) which is— (i) In an amount in excess of the normal severance pay paid by the contractor to an employee upon termination of employment; and (ii) Is paid to the employee contingent upon, and foll…

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.