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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16 sections with “working capital”
- DFARS 215.404-71-3 Contract type risk and working capital adjustment.…s on the degree of cost risk accepted by the contractor under varying contract types. The working capital adjustment is an adjustment added to the profit objective for contract type risk. It only applies to fixed-price contracts that provid…
- FAR 32.104 Providing contract financing.(a) Prudent contract financing can be a useful working tool in Government acquisition by expediting the performance of essential contracts. Contracting officers must consider the criteria in this part in determining whether to include contr…
- FAR 32.304-3 Asset formula.(a) Under guaranteed loans made primarily for working capital purposes, the agency shall normally limit the guarantee, by use of an asset formula, to an amount that does not exceed a specified percentage (90 percent or less) of the contract…
- FAR 31.205-27 Organization costs.…ractor's financial structure, excluding administrative costs of short-term borrowings for working capital, resulting in alterations in the rights and interests of security holders, whether or not additional capital is raised. (b) The cost …
- FAR 32.005 Consideration for contract financing.…t and duration of the contract financing at the imputed financial costs of the equivalent working capital. (2) The estimated profit rate to be earned through contract performance. (c) Interest. Except as provided in subpart 32.4, Advance …
- FAR 32.105 Uses of contract financing.…erformance. Consequently, agencies shall only use the methods for financing of contractor working capital, not for the expansion of contractor-owned facilities or the acquisition of fixed assets. However, under loan guarantees, exceptions m…
- FAR 32.202-4 Security for Government financing.…rior liens may result from such things as capital equipment loans, installment purchases, working capital loans, various lines of credit, and revolving credit arrangements. (c) Other assets as security. Contracting officers may consider th…
- FAR 32.402 General.… other payment cycle; and (C) To the extent possible, employment of the contractor's own working capital; (ii) The advance payments are necessary to supplement other funds or credit available to a contractor; (iii) The recipient is other…
- FAR 32.406 Letters of credit.… to normal payment methods is not feasible, the Treasury regulation provides for use of a working capital method of advance; i.e., for limiting advances to (1) only the estimated disbursements for a given initial period and (2) subsequently…
- FAR 32.410 Findings, determination, and authorization.…ignated in (2) above is based, to the extent possible, on the use of the Contractor's own working capital in performing the contract. [Insert paragraph (6), (7), or (8), as applicable]. (6) The Contractor is a nonprofit (educational) (and…
- FAR 32.501-2 Unusual progress payments.…nditures that are large in relation to contract price and in relation to the contractor's working capital and credit; (2) The contractor fully documents an actual need to supplement any private financing available, including guaranteed loa…
- DFARS 215.404-73 Alternate structured approaches.…n of the three basic components of profit—performance risk, contract type risk (including working capital), and facilities capital employed. However, the contracting officer is not required to complete Blocks 21 through 30 of the DD Form 15…
- DFARS 215.404-75 Fee requirements for FFRDCs.…s) that relates to DoD contracted effort; (2) Facilities capital acquisition plans; (3) Working capital funding as assessed on operating cycle cash needs; and (4) Provision for funding unreimbursed costs deemed ordinary and necessary to …
- DFARS 251.101 Policy.…rmance of other than cost-reimbursement contracts, when the fuel is funded by the Defense Working Capital Fund. When providing this authorization to contractors, follow the procedures at PGI 251.101.
- FAR 31.001 Definitions.… cost of all of the employees' prospective benefits over a period of years, usually their working careers; or (2) A modification of the accrued benefit cost method that considers projected compensation levels. Proposal means any offer or …
- FAR 52.245-1 Government Property.…bmission adjustments. The Contractor shall notify the Plant Clearance Officer at least 10 working days in advance of its intent to remove an item from an approved inventory disposal schedule. Upon approval of the Plant Clearance Officer, or…
FAR (chapter 1)
- Part 1 Federal Acquisition Regulations System 58 sections
- Part 2 Definitions of Words and Terms 3 sections
- Part 3 Improper Business Practices and Personal Conflicts of Interest 98 sections
- Part 4 Administrative and Information Matters 116 sections
- Part 5 Publicizing Contract Actions 34 sections
- Part 6 Competition Requirements 34 sections
- Part 7 Acquisition Planning 34 sections
- Part 8 Required Sources of Supplies and Services 67 sections
- Part 9 Contractor Qualifications 106 sections
- Part 10 Market Research 4 sections
- Part 11 Describing Agency Needs 33 sections
- Part 12 Acquisition of Commercial Products and Commercial Services 38 sections
- Part 13 Simplified Acquisition Procedures 49 sections
- Part 14 Sealed Bidding 82 sections
- Part 15 Contracting by Negotiation 81 sections
- Part 16 Types of Contracts 74 sections
- Part 17 Special Contracting Methods 50 sections
- Part 18 Emergency Acquisitions 34 sections
- Part 19 Small Business Programs 126 sections
- Part 22 Application of Labor Laws to Government Acquisitions 205 sections
- Part 23 Environment, Sustainable Acquisition, and Material Safety 38 sections
- Part 24 Protection of Privacy and Freedom of Information 10 sections
- Part 25 Foreign Acquisition 81 sections
- Part 26 Other Socioeconomic Programs 36 sections
- Part 27 Patents, Data, and Copyrights 59 sections
- Part 28 Bonds and Insurance 61 sections
- Part 29 Taxes 23 sections
- Part 30 Cost Accounting Standards Administration 30 sections
- Part 31 Contract Cost Principles and Procedures 87 sections
- Part 32 Contract Financing 175 sections
- Part 33 Protests, Disputes, and Appeals 23 sections
- Part 34 Major System Acquisition 20 sections
- Part 35 Research and Development Contracting 25 sections
- Part 36 Construction and Architect-engineer Contracts 81 sections
- Part 37 Service Contracting 46 sections
- Part 38 Federal Supply Schedule Contracting 3 sections
- Part 39 Acquisition of Information Technology 14 sections
- Part 40 Information Security and Supply Chain Security 12 sections
- Part 41 Acquisition of Utility Services 17 sections
- Part 42 Contract Administration and Audit Services 84 sections
- Part 43 Contract Modifications 14 sections
- Part 44 Subcontracting Policies and Procedures 24 sections
- Part 45 Government Property 33 sections
- Part 46 Quality Assurance 60 sections
- Part 47 Transportation 106 sections
- Part 48 Value Engineering 13 sections
- Part 49 Termination of Contracts 108 sections
- Part 50 Extraordinary Contractual Actions and the Safety Act 34 sections
- Part 51 Use of Government Sources by Contractors 15 sections
- Part 52 Solicitation Provisions and Contract Clauses 680 sections
- Part 53 Forms 61 sections
DFARS (chapter 2, Defense)
- Part 201 Federal Acquisition Regulations System 24 sections
- Part 202 Definitions of Words and Terms 1 sections
- Part 203 Improper Business Practices and Personal Conflicts of Interest 28 sections
- Part 204 Administrative and Information Matters 76 sections
- Part 205 Publicizing Contract Actions 11 sections
- Part 206 Competition Requirements 20 sections
- Part 207 Acquisition Planning 22 sections
- Part 208 Required Sources of Supplies and Services 31 sections
- Part 209 Contractor Qualifications 55 sections
- Part 210 Market Research 2 sections
- Part 211 Describing Agency Needs 22 sections
- Part 212 Acquisition of Commercial Products and Commercial Services 24 sections
- Part 213 Simplified Acquisition Procedures 23 sections
- Part 214 Sealed Bidding 14 sections
- Part 215 Contracting by Negotiation 66 sections
- Part 216 Types of Contracts 36 sections
- Part 217 Special Contracting Methods 64 sections
- Part 218 Emergency Acquisitions 7 sections
- Part 219 Small Business Programs 47 sections
- Part 222 Application of Labor Laws to Government Acquisitions 56 sections
- Part 223 Environment, Sustainable Acquisition, and Material Safety 34 sections
- Part 224 Protection of Privacy and Freedom of Information 2 sections
- Part 225 Foreign Acquisition 251 sections
- Part 226 Other Socioeconomic Programs 14 sections
- Part 227 Patents, Data, and Copyrights 99 sections
- Part 228 Bonds and Insurance 17 sections
- Part 229 Taxes 9 sections
- Part 230 Cost Accounting Standards Administration 2 sections
- Part 231 Contract Cost Principles and Procedures 13 sections
- Part 232 Contract Financing 74 sections
- Part 233 Protests, Disputes, and Appeals 8 sections
- Part 234 Major System Acquisition 13 sections
- Part 235 Research and Development Contracting 16 sections
- Part 236 Construction and Architect-engineer Contracts 25 sections
- Part 237 Service Contracting 67 sections
- Part 239 Acquisition of Information Technology 38 sections
- Part 241 Acquisition of Utility Services 8 sections
- Part 242 Contract Administration and Audit Services 40 sections
- Part 243 Contract Modifications 18 sections
- Part 244 Subcontracting Policies and Procedures 13 sections
- Part 245 Government Property 23 sections
- Part 246 Quality Assurance 39 sections
- Part 247 Transportation 27 sections
- Part 249 Termination of Contracts 14 sections
- Part 250 Extraordinary Contractual Actions and the Safety Act 16 sections
- Part 251 Use of Government Sources by Contractors 5 sections
- Part 252 Solicitation Provisions and Contract Clauses 405 sections
- Part 253 Forms 10 sections
- Part 270 Defense Contracting Programs 7 sections
Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.