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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6 sections with “should-cost review”

  • FAR 15.407-4 Should-cost review.
    (a) General. (1) Should-cost reviews are a specialized form of cost analysis. Should-cost reviews differ from traditional evaluation methods because they do not assume that a contractor's historical costs reflect efficient and economical op…
  • DFARS 215.407-4 Should-cost review.
    …l. See PGI 215.407-4 for guidance on determining whether to perform a program or overhead should-cost review. (b) Program should-cost review. Major weapon system should-cost program reviews shall be conducted in a manner that is transparen…
  • DFARS 252.215-7015 Program Should-Cost Review.
    As prescribed in 215.408(8), use the following clause: Program Should-Cost Review (NOV 2019) (a) The Government has the right to perform a program should-cost review, as described in Federal Acquisition Regulation (FAR) 15.407-4(b). The r…
  • DFARS 215.408 Solicitation provisions and contract clauses.
    …ified cost or pricing data will be required. (8) Use the clause at 252.215-7015, Program Should-Cost Review, in all solicitations and contracts for the development or production of a major weapon system, as defined in 234.7001.
  • FAR 7.105 Contents of written acquisition plans.
    …ic related solicitation and contractual requirements to be imposed. (iii) Application of should-cost. Describe the application of should-cost analysis to the acquisition (see 15.407-4). (4) Capability or performance. Specify the required …
  • FAR 7.503 Policy.
    …to budget preparation, including workload modeling, fact finding, efficiency studies, and should-cost analyses, etc. (2) Services that involve or relate to reorganization and planning activities. (3) Services that involve or relate to ana…

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.