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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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335 sections with “unit cost”: the first 40

  • FAR 31.205-47 Costs related to legal and other proceedings.
    … in accordance with 41 U.S.C. 4712 or 10 U.S.C. 4701; or a third party in the name of the United States under the False Claims Act, 31 U.S.C. 3730, are unallowable if the result is— (1) In a criminal proceeding, a conviction; (2) In a civ…
  • FAR 52.230-2 Cost Accounting Standards.
    …d that no agreement may be made under this provision that will increase costs paid by the United States. (iii) When the parties agree to a change to a cost accounting practice, other than a change under subdivision (a)(4)(i) of this clause…
  • FAR 52.230-3 Disclosure and Consistency of Cost Accounting Practices.
    …t as indicated in 48 CFR part 9904. (2) (CAS-covered Contracts Only) If it is a business unit of a company required to submit a Disclosure Statement, disclose in writing its cost accounting practices as required by 48 CFR 9903.202-1 throug…
  • FAR 52.230-5 Cost Accounting Standards—Educational Institution.
    …in connection with this contract, shall— (1) (CAS-covered Contracts only). If a business unit of an educational institution (defined as an institution of higher education in the OMB Uniform Guidance at 2 CFR part 200, subpart A and 20 U.S.…
  • DFARS 252.223-7002 Safety Precautions for Ammunition and Explosives.
    As prescribed in 223.370-5, use the following clause: Safety Precautions for Ammunition and Explosives (NOV 2023) (a) Definition. Ammunition and explosives, as used in this clause— (1) Means liquid and solid propellants and explosives, p…
  • DFARS 252.225-7005 Identification of Expenditures in the United States.
    …escribed in 225.1103(1), use the following clause: Identification of Expenditures In The United States (JUN 2005) (a) Definition. United States, as used in this clause, means the 50 States, the District of Columbia, and outlying areas. (…
  • DFARS 252.225-7040 Contractor Personnel Supporting U.S. Armed Forces Deployed Outside the United States.
    …following clause: Contractor Personnel Supporting U.S. Armed Forces Deployed Outside the United States (Aug 2025) (a) Definitions. As used in this clause— Combatant Commander means the commander of a unified or specified combatant comman…
  • FAR 31.001 Definitions.
    …sed in this part— Accrued benefit cost method means an actuarial cost method under which units of benefits are assigned to each cost accounting period and are valued as they accrue; i.e., based on the services performed by each employee in…
  • FAR 37.113-1 Waiver of cost allowability limitations.
    …nt support services for (i) members of the armed forces stationed or deployed outside the United States, or (ii) employees of an executive agency posted outside the United States; and (2) Will be performed in whole or in part outside the U…
  • FAR 48.001 Definitions.
    …ontracts awarded by the same contracting office of its successor for essentially the same unit. Acquisition savings include— (1) Instant contract savings, that are the net cost reductions on the contract under which the VECP is submitted a…
  • FAR 52.248-1 Value Engineering.
    …ontracts awarded by the same contracting office or its successor for essentially the same unit. Acquisition savings include— (1) Instant contract savings, which are the net cost reductions on this, the instant contract, and which are equal…
  • DFARS 211.274-3 Policy for valuation.
    (a) It is DoD policy that contractors shall be required to identify the Government's unit acquisition cost for all deliverable end items to which item unique identification applies. (b) The Government's unit acquisition cost is— (1) For f…
  • DFARS 217.172 Multiyear contracts for supplies.
    … in FAR 17.105-1(b), the use of such a contract will promote the national security of the United States (10 U.S.C. 3501(a)(6)). (c) Multiyear contracts in amounts exceeding $900 million must be specifically authorized by law in an act othe…
  • DFARS 252.211-7003 Item Unique Identification and Valuation.
    …ans a code that is uniquely assigned to an enterprise by an issuing agency. Government's unit acquisition cost means— (1) For fixed-price type line, subline, or exhibit line items, the unit price identified in the contract at the time of …
  • FAR 31.205-1 Public relations and advertising costs.
    …nt, including trade shows, which contain a significant effort to promote exports from the United States. Such costs are allowable, notwithstanding paragraphs (f)(1), (f)(3), (f)(4)(ii), and (f)(5) of this subsection. However, such costs do …
  • FAR 31.205-42 Termination costs.
    …e segregated for settlement purposes from cost reports and schedules reflecting that high unit cost incurred during the early stages of the contract. (5) If the settlement proposal is on the inventory basis, initial costs should normally b…
  • FAR 52.215-14 Integrity of Unit Prices.
    As prescribed in 15.408(f)(1), insert the following clause: Integrity of Unit Prices (NOV 2021) (a) Any proposal submitted for the negotiation of prices for items of supplies shall distribute costs within contracts on a basis that ensures…
  • FAR 52.229-8 Taxes—Foreign Cost-Reimbursement Contracts.
    …Taxes—Foreign Cost-Reimbursement Contracts (MAR 1990) (a) Any tax or duty from which the United States Government is exempt by agreement with the Government of ____ [insert name of the foreign government], or from which the Contractor or a…
  • FAR 52.229-9 Taxes—Cost-Reimbursement Contracts With Foreign Governments.
    …rsement Contracts With Foreign Governments (MAR 1990) (a) Any tax or duty from which the United States Government is exempt by agreement with the Government of ____ [insert name of the foreign government], or from which any subcontractor u…
  • DFARS 215.407-4 Should-cost review.
    … and contractor) team in a streamlined manner, if necessary. (F) Identification of opportunities to break out Government-furnished equipment versus prime contractor-furnished materials. (G) Identification of items or services contracted t…
  • DFARS 252.225-7032 Waiver of United Kingdom Levies—Evaluation of offers.
    As prescribed in 225.1101(7), use the following provision: Waiver of United Kingdom Levies—Evaluation of Offers (APR 2003) (a) Offered prices for contracts or subcontracts with United Kingdom (U.K.) firms may contain commercial exploitati…
  • DFARS 252.225-7033 Waiver of United Kingdom levies.
    As prescribed in 225.1101(8), use the following clause: Waiver of United Kingdom Levies (APR 2003) (a) The U.S. Government may attempt to obtain a waiver of any commercial exploitation levies included in the price of this contract, pursua…
  • FAR 2.101 Definitions.
    …bination of alpha and/or numeric characters assigned to identify specific agency offices, units, activities, or organizations by the General Services Administration for civilian agencies and by the Department of Defense for defense agencies…
  • FAR 8.405-3 Blanket purchase agreements (BPAs).
    …the work; (B) The BPA provides only for firm-fixed priced orders for— (1) Products with unit prices established in the BPA; or (2) Services with prices established in the BPA for specific tasks to be performed; (C) Only one source is qu…
  • FAR 15.306 Exchanges with offerors after receipt of proposals.
    …(2) If award will be made without conducting discussions, offerors may be given the opportunity to clarify certain aspects of proposals (e.g., the relevance of an offeror's past performance information and adverse past performance informati…
  • FAR 15.404-1 Proposal analysis techniques.
    …ds/application of rough yardsticks (such as dollars per pound or per horsepower, or other units) to highlight significant inconsistencies that warrant additional pricing inquiry. (iv) Comparison with competitive published price lists, publ…
  • FAR 15.404-4 Profit.
    …and the contract type. (2) It is in the Government's interest to offer contractors opportunities for financial rewards sufficient to stimulate efficient contract performance, attract the best capabilities of qualified large and small busin…
  • FAR 15.407-1 Defective certified cost or pricing data.
    … making such a determination, the contracting officer should give the contractor an opportunity to support the accuracy, completeness, and currency of the data in question. The contracting officer shall prepare a memorandum documenting both…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …tor Certified Cost or Pricing Data—Modifications, with its Alternate I. (f) Integrity of Unit Prices. (1) The contracting officer shall insert the clause at 52.215-14, Integrity of Unit Prices, in solicitations and contracts except for— (…
  • FAR 16.505 Ordering.
    …rvices, line item number, subline item number (if applicable), description, quantity, and unit price or estimated cost and fee (as applicable). The corresponding line item number and subline item number from the base contract shall also be …
  • FAR 19.505 Limitations on subcontracting and nonmanufacturer rule.
    …Provide an end item that a small business has manufactured, processed, or produced in the United States or its outlying areas (see paragraph (c)(3) of this section for determining the manufacturer of an end item); (ii) Not exceed 500 emplo…
  • FAR 22.404-12 Labor standards for contracts containing construction requirements and option provisions that extend the term of the contract.
    …the term of the contract: (1) The contracting officer may provide the offerors the opportunity to bid or propose separate prices for each option period. The contracting officer must not further adjust the contract price as a result of the …
  • FAR 22.1703 Policy.
    The United States Government has adopted a policy prohibiting trafficking in persons, including the trafficking-related activities below. Additional information about trafficking in persons may be found at the website for the Department of …
  • FAR 25.003 Definitions.
    …aterial that is the product of any country to which the Harmonized Tariff Schedule of the United States (HTSUS) column 2 rates of duty apply (i.e., Afghanistan, Cuba, Laos, North Korea, and Vietnam). (4) Certain of the following: textiles …
  • FAR 25.106 Determining reasonableness of cost.
    …r shall— (A) Treat the lowest offer of a foreign end product that is manufactured in the United States and exceeds 55 percent domestic content as a domestic offer; and (B) Determine the reasonableness of the cost of this offer by applying…
  • FAR 27.302 Policy.
    … (4) Promote the commercialization and public availability of the inventions made in the United States by United States industry and labor; (5) Ensure that the Government obtains sufficient rights in federally supported inventions to meet…
  • FAR 31.205-46 Travel costs.
    …gulation, prescribed by the General Services Administration, for travel in the contiguous United States, available on a subscription basis from the Superintendent of Documents, U.S. Government Publishing Office, Washington, DC 20402, Stock …
  • FAR 31.603 Requirements.
    …eeding or similar proceeding (including filing of any false certification) brought by the United States where the contractor is found liable or has pleaded nolo contendere to a charge of fraud or similar proceeding (including filing of a fa…
  • FAR 32.904 Determining payment due dates.
    …icitation and resulting contract, if required to afford the Government a reasonable opportunity to inspect and test the supplies furnished or to evaluate the services performed. The contracting officer must document in the contract file the…
  • FAR 47.305-6 Shipments to ports and air terminals.
    …nt of exportation, the required data shall include— (i) A delivery schedule in number of units and/or long or short tons; (ii) Maximum quantities available per shipment; (iii) The quantity that can be made available for loading to vessel…

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.