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 “rental value”

  • FAR 31.205-36 Rental costs.
    … Leases. (See 31.205-11 for Capital Leases.) (b) The following costs are allowable: (1) Rental costs under operating leases, to the extent that the rates are reasonable at the time of the lease decision, after consideration of (i) rental …
  • FAR 52.247-66 Returnable Cylinders.
    …n the contract. Any cylinder not returned within the loan period shall be charged a daily rental beginning with the first day after the loan period expires, to and including the day the cylinders are delivered to the Contractor (if the orig…
  • FAR 45.303 Use of Government property on independent research and development programs.
    … The contractor agrees not to claim reimbursement against any Government contract for the rental value of the property; and (c) A rental charge for the portion of the contractor's IR&D program cost allocated to commercial work is deducted …
  • FAR 31.205-42 Termination costs.
    …acts for which the special tooling, or special machinery and equipment was acquired. (e) Rental under unexpired leases. Rental costs under unexpired leases, less the residual value of such leases, are generally allowable when shown to have…
  • FAR 7.401 Acquisition considerations.
    … be compared in the analysis shall include, at a minimum— (i) Purchase; (ii) Short-term rental or lease; (iii) Long-term rental or lease; (iv) Interagency acquisition (see 2.101); and (v) Agency acquisition agreements, if applicable, w…
  • FAR 31.205-11 Depreciation.
    …nd procedures followed in the same segment on non-Government business. (d) Depreciation, rental, or use charges are unallowable on property acquired from the Government at no cost by the contractor or by any division, subsidiary, or affili…
  • FAR 25.403 World Trade Organization Government Procurement Agreement and Free Trade Agreements.
    … 25.408). (b) Thresholds. (1) To determine whether the acquisition of products by lease, rental, or lease-purchase contract (including lease-to-ownership, or lease-with-option-to purchase) is covered by the WTO GPA or an FTA, calculate the…
  • FAR 42.302 Contract administration functions.
    …th the clause at 52.245-9, Use and Charges; (iv) Ensure payment by the contractor of any rental due; and (v) Modify contracts to reflect the addition of Government-furnished property and ensure appropriate consideration. (31) Perform pro…
  • FAR 49.502 Termination for convenience of the Government.
    … termination. Examples of services where this clause may be appropriate are contracts for rental of unreserved parking space, laundry and drycleaning, etc. (d) Research and development contracts. The contracting officer shall insert the cl…

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.