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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4 sections with “other borrowing”

  • FAR 32.304-8 Other borrowing.
    …f the limitations under guaranteed loans, some contractors seek to supplement the loan by other borrowing (outside the guarantee) from the financing institution or other sources. It has been recognized in practice that, while prohibition of…
  • FAR 52.232-12 Advance Payments.
    …ting the release of any funds due and payable to the Contractor, all advance payments and other payments under this contract shall be made by check payable to the Contractor marked for deposit only in the Contractor's special account with t…
  • FAR 31.205-20 Interest and other financial costs.
    Interest on borrowings (however represented), bond discounts, costs of financing and refinancing capital (net worth plus long-term liabilities), legal and professional fees paid in connection with preparing prospectuses, and costs of prepar…
  • DFARS 252.242-7004 Material Management and Accounting System.
    … integrated with planning, engineering, estimating, purchasing, inventory, accounting, or other systems. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor business sy…

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.