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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14 sections with “special accounts”

  • FAR 32.409-3 Security, supervision, and covenants.
    …roved, the contracting officer shall enter into an agreement with the contractor covering special accounts and suitable covenants protecting the Government's interest (see 32.411). This requirement generally applies under all statutory auth…
  • FAR 2.101 Definitions.
    … business with a Small Business Teaming Arrangement) due to— (i) The diversity, size, or specialized nature of the elements of the performance specified; (ii) The aggregate dollar value of the anticipated award; (iii) The geographical di…
  • FAR 52.232-12 Advance Payments.
    … shall apply terms similar to this clause to any advance payments to subcontractors. (b) Special account. Until (1) the Contractor has liquidated all advance payments made under the contract and related interest charges and (2) the adminis…
  • FAR 52.232-16 Progress Payments.
    … principles and practices. (i) Parts, materials, inventories, and work in process; (ii) Special tooling and special test equipment to which the Government is to acquire title; (iii) Nondurable (i.e., noncapital) tools, jigs, dies, fixtur…
  • FAR 7.503 Policy.
    …or other methods of alternative dispute resolution. (3) The command of military forces, especially the leadership of military personnel who are members of the combat, combat support, or combat service support role. (4) The conduct of fore…
  • FAR 42.302 Contract administration functions.
    …nts on assigned contracts when prescribed in agency acquisition regulations. (15) Manage special bank accounts. (16) Ensure timely notification by the contractor of any anticipated overrun or underrun of the estimated cost under cost-reim…
  • DFARS 232.072-2 Appropriate information.
    …nability of a contractor to present reasonably requested information in a timely manner, especially information that a prudent business person would be expected to have and to use in the professional management of a business, may be a mater…
  • DFARS 252.204-7012 Safeguarding Covered Defense Information and Cyber Incident Reporting.
    …ect to the security requirements in National Institute of Standards and Technology (NIST) Special Publication (SP) 800-171, “Protecting Controlled Unclassified Information in Nonfederal Information Systems and Organizations” (available via …
  • FAR 19.102 Small business size standards and North American Industry Classification System codes.
    …(B) Divide the acquisition into distinct portions or categories (e.g., line item numbers, Special Item Numbers, sectors, functional areas, or equivalent) and assign each portion or category a single NAICS code and size standard that best de…
  • FAR 22.1003-4 Administrative limitations, variations, tolerances, and exemptions.
    …Contract Labor Standards statute other than 41 U.S.C. 6707(f). These will be made only in special circumstances where it has been determined that the limitation, variation, tolerance, or exemption is necessary and proper in the public inter…
  • FAR 31.203 Indirect costs.
    … change in fiscal year occurs due to a business combination or other circumstances). (h) Special care should be exercised in applying the principles of paragraphs (c), (d), and (e) of this section when Government-owned contractor-operated …
  • FAR 32.501-5 Other protective terms.
    …) Personal or corporate guarantees. (b) Subordinations or standbys of indebtedness. (c) Special bank accounts. (d) Protective covenants of the kinds in paragraph (p) of the clause at 52.232-12, Advance Payments. (e) A provision, include…
  • FAR 52.216-7 Allowable Cost and Payment.
    … (v) the affected contract and/or subcontract, identifying any with advance agreements or special terms and the applicable rates. The understanding shall not change any monetary ceiling, contract obligation, or specific cost allowance or di…
  • DFARS 252.239-7007 Cancellation or Termination of Orders.
    …tor), less any costs the government may have directly reimbursed the Contractor under the Special Construction and Equipment Charges clause of this agreement/contract. Net salvage value means the salvage value less the cost of removal. (b…

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.