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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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45 sections with “total allowable costs”: the first 40

  • FAR 16.405-1 Cost-plus-incentive-fee contracts.
    …e initially negotiated fee to be adjusted later by a formula based on the relationship of total allowable costs to total target costs. This contract type specifies a target cost, a target fee, minimum and maximum fees, and a fee adjustment …
  • FAR 31.201-6 Accounting for unallowable costs.
    …, themselves, unallowable). The time spent in proscribed activities should be compared to total time spent on company activities to determine if the costs are material. Time spent by employees outside the normal working hours should not be …
  • FAR 52.216-26 Payments of Allowable Costs Before Definitization.
    …he applicable cost principles in part 31 of the Federal Acquisition Regulation (FAR). The total reimbursement made under this paragraph shall not exceed 85 percent of the maximum amount of the Government's liability, as stated in this contr…
  • DFARS 231.205-18 Independent research and development and bid and proposal costs.
    …f this section. Major contractor means any contractor whose covered segments allocated a total of more than $11 million in IR&D costs and B&P costs to covered contracts during the preceding fiscal year. For purposes of calculating the doll…
  • FAR 2.101 Definitions.
    …ral agency under two or more separate contracts, each of which was lower in cost than the total cost of the contract for which offers are solicited; or (ii) Requirements of the Federal agency for construction projects to be performed at tw…
  • FAR 15.404-4 Profit.
    …represent net income to contractors. Rather, they represent that element of the potential total remuneration that contractors may receive for contract performance over and above allowable costs. This potential remuneration element and the G…
  • FAR 15.408 Solicitation provisions and contract clauses.
    … delivery orders as follows: (A) For civilian agencies, insert the clause when— (1) The total estimated contract or order value exceeds the simplified acquisition threshold as defined in section 2.101 and (2) The contemplated contract ty…
  • FAR 31.201-1 Composition of total cost.
    (a) The total cost, including standard costs properly adjusted for applicable variances, of a contract is the sum of the direct and indirect costs allocable to the contract, incurred or to be incurred, plus any allocable cost of money pursu…
  • FAR 31.205-6 Compensation for personal services.
    … wages (but see paragraphs (g), (h), (j), (k), (m), and (o) of this subsection). (2) The total compensation for individual employees or job classes of employees must be reasonable for the work performed; however, specific restrictions on i…
  • FAR 31.205-35 Relocation costs.
    …or newly recruited employees who were not homeowners before the relocation; and (ii) The total costs shall not exceed 5 percent of the purchase price of the new home. (7) Mortgage interest differential payments, except that these costs ar…
  • FAR 31.205-42 Termination costs.
    …sal is on the inventory basis, initial costs should normally be allocated on the basis of total end items called for by the contract immediately before termination; however, if the contract includes end items of a diverse nature, some other…
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    …s and payment schedule or, if no reimbursement for indirect costs, insert ‘None’).”] (2) Total cost. It is estimated that the total cost to the Government for the performance of this contract shall not exceed the ceiling price set forth in…
  • FAR 52.216-5 Price Redetermination—Prospective.
    …ause: Price Redetermination—Prospective (JAN 2022) (a) General. The unit prices and the total price stated in this contract shall be periodically redetermined in accordance with this clause, except that (1) the prices for supplies deliver…
  • FAR 52.216-6 Price Redetermination—Retroactive.
    …lause: Price Redetermination—Retroactive (JAN 2022) (a) General. The unit price and the total price stated in this contract shall be redetermined in accordance with this clause, but in no event shall the total amount paid under this contr…
  • FAR 52.216-7 Allowable Cost and Payment.
    …ther direct costs; and, indirect expense applied at claimed rates. (L) Reconciliation of total payroll per IRS form 941 to total labor costs distribution. (M) Listing of decisions/agreements/approvals and description of accounting/organiz…
  • FAR 52.216-10 Incentive Fee.
    …provided that the Contracting Officer withholds a reserve not to exceed 15 percent of the total incentive fee or $100,000, whichever is less, to protect the Government's interest. The Contracting Officer shall release 75 percent of all fee …
  • FAR 52.216-16 Incentive Price Revision—Firm Target.
    …ct to price revision in accordance with this clause; provided, that in no event shall the total final price of these items exceed the ceiling price of ___ dollars ($___). Any supplies or services that are to be (1) ordered separately under,…
  • FAR 52.216-17 Incentive Price Revision—Successive Targets.
    …ct to price revision in accordance with this clause; provided, that in no event shall the total final price of these items exceed the ceiling price of ___ dollars ($___). The prices of these items shown in the Schedule are the initial targe…
  • FAR 52.232-7 Payments under Time-and-Materials and Labor-Hour Contracts.
    …re a withhold of 5 percent of the amounts due under paragraph (a) of this clause, but the total amount withheld for the contract shall not exceed $50,000. The amounts withheld shall be retained until the Contractor executes and delivers the…
  • FAR 52.232-16 Progress Payments.
    …ount, the Government will compute each progress payment as 80 percent of the Contractor's total costs incurred under this contract whether or not actually paid, plus financing payments to subcontractors (see paragraph (j) of this clause), l…
  • FAR 52.232-22 Limitation of Funds.
    …r agrees to perform, or have performed, work on the contract up to the point at which the total amount paid and payable by the Government under the contract approximates but does not exceed the total amount actually allotted by the Governme…
  • DFARS 215.404-71-3 Contract type risk and working capital adjustment.
    …) and (2)(ii), respectively for Blocks 24a and 24b. Add Blocks 24a and 24b and insert the totals in Block 24c. (4) Only complete this block when the prospective contract is a fixed-price contract containing provisions for progress payments…
  • FAR 16.304 Cost-plus-incentive-fee contracts.
    …n initially negotiated fee to be adjusted later by a formula based on the relationship of total allowable costs to total target costs. Cost-plus-incentive-fee contracts are covered in subpart 16.4, Incentive Contracts. See 16.405-1 for a mo…
  • FAR 31.001 Definitions.
    …d units to the cost of the units of inventory on hand and dividing this figure by the new total number of units. Nonqualified pension plan means any pension plan other than a qualified pension plan as defined in this part. Normal cost mea…
  • FAR 31.205-18 Independent research and development and bid and proposal costs.
    …recovering the development costs in the sale price of the product provided that— (i) The total amount of IR&D costs applicable to the product can be identified; (ii) The proration of such costs to sales of the product is reasonable; (iii…
  • FAR 31.205-22 Lobbying and political activity costs.
    …h funds from the contract. (c) When a contractor seeks reimbursement for indirect costs, total lobbying costs shall be separately identified in the indirect cost rate proposal, and thereafter treated as other unallowable activity costs. (…
  • FAR 31.205-33 Professional and consultant service costs.
    …contractor's business. (5) Whether the proportion of Government work to the contractor's total business is such as to influence the contractor in favor of incurring the cost, particularly when the services rendered are not of a continuing …
  • FAR 49.303-4 Adjustment of indirect costs.
    …l eliminate the indirect cost and the related direct costs on which it was based from the total pool and base used to compute indirect costs for other contracts performed during the applicable accounting period.
  • FAR 49.112-1 Partial payments.
    …perty, the costs of which are included in the application for payment. (f) Limitation on total amount. The total amount of all partial payments shall not exceed the amount that will, in the opinion of the TCO, become due to the contractor …
  • FAR 52.232-12 Advance Payments.
    …act, or for borrowings; (13) Make or covenant for capital expenditures exceeding $___ in total; (14) Permit its net current assets, computed in accordance with generally accepted accounting principles, to become less than $___; or (15) M…
  • FAR 52.232-20 Limitation of Cost.
    …rred, will exceed 75 percent of the estimated cost specified in the Schedule; or (2) The total cost for the performance of this contract, exclusive of any fee, will be either greater or substantially less than had been previously estimated…
  • FAR 11.701 Supply contracts.
    …2.211-17, Delivery of Excess Quantities, to provide that— (1) Excess quantities of items totaling up to $250 in value may be retained without compensating the contractor; and (2) Excess quantities of items totaling over $250 in value may,…
  • FAR 42.708 Quick-closeout procedure.
    …latively insignificant. Cost amounts will be considered relatively insignificant when the total unsettled direct costs and indirect costs to be allocated to any one contract, task order, or delivery order does not exceed the lesser of— (i)…
  • FAR 47.104-3 Cost-reimbursement contracts.
    …nd 13712 rates may be applied to shipments other than those made by the Government if the total benefit accrues to the Government, i.e., the Government shall pay the charges or directly and completely reimburse the party that initially bear…
  • FAR 52.215-23 Limitations on Pass-Through Charges.
    …anges the amount of subcontract effort after award such that it exceeds 70 percent of the total cost of work to be performed under the contract, task order, or delivery order. The notification shall identify the revised cost of the subcontr…
  • FAR 52.216-11 Cost Contract—No Fee.
    …he Contractor a fee for performing this contract. (b) After payment of 80 percent of the total estimated cost shown in the Schedule, the Contracting Officer may withhold further payment of allowable cost until a reserve is set aside in an …
  • FAR 52.247-1 Commercial Bill of Lading Notations.
    …tion shall be: “Transportation is for the ____ [name the specific agency] and the actual total transportation charges paid to the carrier(s) by the consignor or consignee are assignable to, and shall be reimbursed by, the Government.” (b)…
  • DFARS 225.7303-2 Cost of doing business with a foreign government or an international organization.
    … on a nonrepayable basis is limited to the contract's allocable share of the contractor's total IR&D expenditures and total B&P expenditures. In pricing contracts for such FMS— (1) Use the best estimate of reasonable costs in forward prici…
  • FAR 16.301-1 Description.
    …costs, to the extent prescribed in the contract. These contracts establish an estimate of total cost for the purpose of obligating funds and establishing a ceiling that the contractor may not exceed (except at its own risk) without the appr…
  • FAR 31.205-11 Depreciation.
    …(but, see 31.109(h)(2)). In determining the charge, consideration shall be given to cost, total estimated useful life at the time of negotiations, effect of any increased maintenance charges or decreased efficiency due to age, and the amoun…

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.