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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14 sections with “pool agreement”

  • FAR 9.703 Contracting with individual pool members.
    (a) Pool members may submit individual offers, independent of the pool. However, the contracting officer shall not consider an independent offer by a pool member if that pool member participates in a competing offer submitted by the pool. …
  • DFARS 232.470 Advance payment pool.
    (a) An advance payment pool agreement— (1) Is a means of financing the performance of more than one contract held by a single contractor; (2) Is especially convenient for the financing of cost-type contracts with nonprofit educational or …
  • DFARS 252.232-7000 Advance payment pool.
    As prescribed in 232.412-70(a), use the following clause: Advance Payment Pool (APR 2020) (a) Notwithstanding any other provision of this contract, advance payments will be made for contract performance in accordance with the Determinatio…
  • FAR 31.201-6 Accounting for unallowable costs.
    …graph (c)(2) of this subsection. (d) If a directly associated cost is included in a cost pool that is allocated over a base that includes the unallowable cost with which it is associated, the directly associated cost shall remain in the co…
  • FAR 52.216-7 Allowable Cost and Payment.
    …nt Federal agency official: (A) Summary of all claimed indirect expense rates, including pool, base, and calculated indirect rate. (B) General and Administrative expenses (final indirect cost pool). Schedule of claimed expenses by element…
  • DFARS 232.412-70 Additional clauses.
    (a) Use the clause at 252.232-7000, Advance Payment Pool, in any contract that will be subject to the terms of an advance payment pool agreement with a nonprofit organization or educational institution. Normally, use the clause in all cost …
  • FAR 15.404-4 Profit.
    …they contribute to contract performance. Considerations include how labor in the overhead pools would be treated if it were direct labor, whether elements within the pools are routine expenses or instead are elements that contribute signifi…
  • FAR 31.205-6 Compensation for personal services.
    …ket value, the contractor shall credit the amount of the excess to the same indirect cost pools that were charged for the ESOP contributions in the year in which the stock purchase occurs. However, when the trust purchases the stock with bo…
  • DFARS 252.227-7013 Rights in Technical Data—Other Than Commercial Products and Commercial Services.
    …e expense means development was accomplished entirely with costs charged to indirect cost pools, costs not allocated to a Government contract, or any combination thereof. (1) Private expense determinations should be made at the lowest prac…
  • DFARS 252.227-7014 Rights in Other Than Commercial Computer Software and Other Than Commercial Computer Software Documentation.
    …e expense means development was accomplished entirely with costs charged to indirect cost pools, costs not allocated to a government contract, or any combination thereof. (1) Private expense determinations should be made at the lowest prac…
  • DFARS 252.227-7018 Rights in Other Than Commercial Technical Data and Computer Software—Small Business Innovation Research Program and Small Business Technology Transfer Program.
    …e expense means development was accomplished entirely with costs charged to indirect cost pools, costs not allocated to a government contract, or any combination thereof. (1) Private expense determinations should be made at the lowest prac…
  • FAR 9.701 Definition.
    Pool, as used in this subpart, means a group of concerns (see 19.001) that have— (1) Associated together in order to obtain and perform, jointly or in conjunction with each other, defense production or research and development contracts; …
  • FAR 49.303-4 Adjustment of indirect costs.
    …inate the indirect cost and the related direct costs on which it was based from the total pool and base used to compute indirect costs for other contracts performed during the applicable accounting period.
  • FAR 52.222-41 Service Contract Labor Standards.
    …tilized; (2) The employees must be allowed to retain all tips (individually or through a pooling arrangement and regardless of whether the employer elects to take a credit for tips received); (3) The employer must be able to show by recor…

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.