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 “segment closings”

  • FAR 31.205-6 Compensation for personal services.
    …they are assignable. If a composite rate is used for allocating pension costs between the segments of a company and if, because of differences in the timing of the funding by the segments, an inequity exists, allowable pension costs for eac…
  • FAR 52.215-15 Pension adjustments and asset reversions.
    … a defined-benefit pension plan or otherwise recapture such pension fund assets. (b) For segment closings, pension plan terminations, or curtailment of benefits, the amount of the adjustment shall be— (1) For contracts and subcontracts th…
  • FAR 31.205-1 Public relations and advertising costs.
    …omoting reciprocal understanding and favorable relations with the public at large, or any segment of the public. The term public relations includes activities associated with areas such as advertising, customer relations, etc. (b) Advertis…

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.