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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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17 sections with “sharing base”

  • FAR 48.104-2 Sharing acquisition savings.
    (a) Supply or service contracts. (1) The sharing base for acquisition savings is the number of affected end items on contracts of the contracting office accepting the VECP. The sharing rates (Government/contractor) for net acquisition savin…
  • FAR 48.104-1 Determining sharing period.
    (a) Contracting officers must determine discrete sharing periods for each VECP. If more than one VECP is incorporated into a contract, the sharing period for each VECP need not be identical. (b) The sharing period begins with acceptance of…
  • FAR 48.001 Definitions.
    …f the future unit cost reduction multiplied by the number of future contract units in the sharing base. On an instant contract, future contract savings include savings on increases in quantities after VECP acceptance that are due to contrac…
  • FAR 48.201 Clauses for supply or service contracts.
    … is accepted;” for “the number of future contract units scheduled for delivery during the sharing period;” and (2) Revising the first sentence under paragraph (3) of the definition of “acquisition savings” by substituting “a number equal t…
  • FAR 52.248-1 Value Engineering.
    …y net acquisition savings realized from accepted VECP's, in accordance with the incentive sharing rates in paragraph (f) below. (b) Definitions. Acquisition savings, as used in this clause, means savings resulting from the application of a…
  • FAR 52.232-20 Limitation of Cost.
    …ment more than (1) the estimated cost specified in the Schedule or, (2) if this is a cost-sharing contract, the Government's share of the estimated cost specified in the Schedule. The Contractor agrees to use its best efforts to perform the…
  • FAR 52.232-22 Limitation of Funds.
    …ment more than (1) the estimated cost specified in the Schedule or, (2) if this is a cost-sharing contract, the Government's share of the estimated cost specified in the Schedule. The Contractor agrees to use its best efforts to perform the…
  • FAR 2.101 Definitions.
    … (3) Are consistent with the various elements of the offeror's technical proposal. Cost sharing means an explicit arrangement under which the contractor bears some of the burden of reasonable, allocable, and allowable contract cost. Cove…
  • FAR 4.602 General.
    …C. chapter 85, Committee for Purchase from People Who Are Blind or Severely Disabled, are sharing in Federal contracts; (3) A means of measuring and assessing the effect of Federal contracting for promoting sustainable technologies, materi…
  • FAR 31.205-6 Compensation for personal services.
    …ans. In addition to defined-contribution pension plans, this paragraph also covers profit sharing, savings plans, and other such plans, provided the plans fall within the definition of a pension plan at 31.001. (i) Allowable pension cost i…
  • FAR 32.503-6 Suspension or reduction of payments.
    … (3) Determinations of delinquency in making contributions under employee pension, profit sharing, or stock ownership plans, and exclusion of costs for such contributions from progress payment requests, shall be in accordance with paragraph…
  • FAR 52.216-7 Allowable Cost and Payment.
    …t as provided in paragraph (b)(2) of the clause, with respect to pension, deferred profit sharing, and employee stock ownership plan contributions), the term costs includes only— (i) Those recorded costs that, at the time of the request fo…
  • DFARS 225.870-1 General.
    …mental, developmental, or research work under projects other than the Defense Development Sharing Program; (2) Acquisitions of unusual or compelling urgency; (3) Acquisitions at or below the simplified acquisition threshold; or (4) Acqui…
  • DFARS 241.202 Procedures.
    …by the supplier's rules and regulations to be paid by the customer. If possible, consider sharing with other than Government users the use of (and costs for) facilities when large nonrefundable charges are required. (2) Construction and la…
  • DFARS 252.204-7012 Safeguarding Covered Defense Information and Cyber Incident Reporting.
    … set of information resources organized for the collection, processing, maintenance, use, sharing, dissemination, or disposition of information. Malicious software means computer software or firmware intended to perform an unauthorized pro…
  • DFARS 252.204-7019 Notice of NIST SP 800-171 DoD Assessment Requirements.
    …cted, in accordance with the standards set forth in DoD Instruction 5000.79, Defense-wide Sharing and Use of Supplier and Product Performance Information (PI). (ii) Authorized representatives of the Offeror for which the assessment was con…
  • DFARS 252.204-7020 NIST SP 800-171 DoD Assessment Requirements.
    …cted, in accordance with the standards set forth in DoD Instruction 5000.79, Defense-wide Sharing and Use of Supplier and Product Performance Information (PI). (2) Authorized representatives of the Contractor for which the assessment was c…

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.