48 CFR · Federal Acquisition Regulation and Defense supplement

FAR and DFARS navigator

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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3 sections with “retained earnings”

  • FAR 35.017-1 Sponsoring agreements.
    … the FFRDC's relationship with its sponsor(s). (3) A provision for the identification of retained earnings (reserves) and the development of a plan for their use and disposition. (4) A prohibition against the FFRDC competing with any non-…
  • DFARS 215.404-75 Fee requirements for FFRDCs.
    …ther any fee is appropriate. Considerations shall include the FFRDC's— (1) Proportion of retained earnings (as established under generally accepted accounting methods) that relates to DoD contracted effort; (2) Facilities capital acquisit…
  • FAR 49.404 Surety-takeover agreements.
    …flicting demands for the defaulting contractor's assets, including unpaid prior earnings (retained percentages and unpaid progress estimates). Therefore, the surety may include a “takeover” agreement in its proposal, fixing the surety's rig…

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.