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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9 sections with “purchase conversion cost”

  • FAR 52.207-5 Option To Purchase Equipment.
    … prescribed in 7.404, insert a clause substantially the same as the following: Option To Purchase Equipment (FEB 1995) (a) The Government may purchase the equipment provided on a lease or rental basis under this contract. The Contracting …
  • FAR 8.406-4 Termination for cause.
    …th FAR 12.403, and may include charging the contractor with excess costs resulting from repurchase. (2) The schedule contracting office shall be notified of all instances where an ordering activity contracting officer has terminated for ca…
  • FAR 25.003 Definitions.
    …ed States-Caribbean Basin Trade Partnership Act; and (2) Refers to a product offered for purchase under a supply contract, but for purposes of calculating the value of the acquisition, includes services (except transportation services) inc…
  • FAR 31.205-6 Compensation for personal services.
    … reported as taxable income to the employees (see 31.205-46(d)). (n) Employee rebate and purchase discount plans. Rebates and purchase discounts, in whatever form, granted to employees on products or services produced by the contractor or …
  • FAR 15.404-4 Profit.
    …the contracting officer shall exclude from the pre-negotiation cost objective amounts the purchase cost of contractor-acquired property that is categorized as equipment, as defined in FAR 45.101, and where such equipment is to be charged di…
  • FAR 42.302 Contract administration functions.
    … changes in packaging subcontractors or contract shipping points. (63) Cancel unilateral purchase orders when notified of nonacceptance by the contractor. The CAO shall notify the contracting officer when the purchase order is canceled. (…
  • FAR 31.205-16 Gains and losses on disposition or impairment of depreciable property or other capital assets.
    … depreciation allowable under 31.205-11; or (2) The property is exchanged as part of the purchase price of a similar item, and the gain or loss is taken into consideration in the depreciation cost basis of the new item. (g) Gains and loss…
  • FAR 32.113 Customary contract financing.
    …age or stage of completion. (b) Financing of construction or architect-engineer services purchased under the authority of part 36. (c) Financing of contracts for supplies or services awarded under the sealed bid method of procurement in a…
  • DFARS 225.870-4 Contracting procedures.
    …r contracts described in 225.870-1(c)(1) through (4), award individual contracts covering purchases from suppliers located in Canada to the Canadian Commercial Corporation, 350 Albert Street, Suite 700, Ottawa, ON K1R 1A4. (b) Direct commu…

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.