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 “offset security”

  • FAR 15.407-1 Defective certified cost or pricing data.
    … to paragraphs (b) (5) and (6) of this subsection, the contracting officer shall allow an offset for any understated certified cost or pricing data submitted in support of price negotiations, up to the amount of the Government's claim for o…
  • DFARS 202.101 Definitions.
    …nger available from the original manufacturer or an authorized aftermarket manufacturer. Offset means a benefit or obligation agreed to by a contractor and a foreign government or international organization as an inducement or condition to…
  • DFARS 225.7303-2 Cost of doing business with a foreign government or an international organization.
    …roblems, or operations/tactics enhancement, and related travel to foreign countries. (3) Offsets. For additional information see 225.7306. (i) An offset agreement is the contractual arrangement between the FMS customer and the U.S. defens…
  • FAR 8.406-4 Termination for cause.
    …ess costs are anticipated, the ordering activity may withhold funds due the contractor as offset security. Ordering activities shall minimize excess costs to be charged against the contractor and collect or set-off any excess costs owed. (…
  • FAR 13.201 General.
    … to whether the contractor has a delinquent debt subject to collection under the Treasury Offset Program (TOP). (i) Do not purchase any hardware, software, or services developed or provided by Kaspersky Lab that the Government will use on …
  • FAR 16.505 Ordering.
    … to whether the contractor has a delinquent debt subject to collection under the Treasury Offset Program (TOP). (b) Orders under multiple-award contracts—(1) Fair opportunity. (i) The contracting officer must provide each awardee a fair op…
  • FAR 52.229-6 Taxes—Foreign Fixed-Price Contracts.
    …th the provisions of paragraph (i) below. (2) The contract price may not be increased to offset taxes imposed under 26 U.S.C. 5000C. (e) The contract price shall be decreased by the amount of any after-relieved tax, including any interest…
  • DFARS 215.404-71-2 Performance risk.
    …) Involves major international activities with significant management coordination (e.g., offsets with foreign vendors); or (C) Has critically important milestones. (iii) If the contractor demonstrates efficient management and cost contro…

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.