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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2 sections with “statistical sampling”

  • FAR 31.201-6 Accounting for unallowable costs.
    … costs must be those described in 48 CFR 9904.405, Accounting for Unallowable Costs. (2) Statistical sampling is an acceptable practice for contractors to follow in accounting for and presenting unallowable costs provided the following cri…
  • FAR 31.109 Advance agreements.
    …ractors should seek advance agreement on the treatment of special or unusual costs and on statistical sampling methodologies at 31.201-6(c). However, an advance agreement is not an absolute requirement and the absence of an advance agreemen…

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.