Federal acquisition

FAR clause reference for federal contractors

Plain-English reference for the Federal Acquisition Regulation clauses small federal contractors hit most often: cost principles in FAR Part 31, solicitation and contract clauses in FAR Part 52. Each entry covers applicability tests, contractor pitfalls, audit-flag patterns, and the live regulatory text.

Authoritative source: https://www.acquisition.gov/far. Snapshot date 2026-05-08.

FAR 31.203
Indirect costs
The federal cost principle that defines what an indirect cost is, how it must be grouped into pools, and how it must be allocated to final cost objectives consistent with FAR 31.201-4 (allocability).
FAR 52.219-14
Limitations on Subcontracting
On small-business set-aside awards, requires the prime to self-perform a minimum percentage of the contract: at least 50% of personnel cost on services, 50% of cost less material on supplies, 15% of cost on general construction, and 25% on specialty trade construction.
FAR 52.222-6
Construction Wage Rate Requirements
The Davis-Bacon Act flowdown for federal and federally-assisted construction contracts over $2,000. Requires payment of locally-prevailing wages and fringe benefits to laborers and mechanics, with weekly certified payrolls submitted to the contracting officer.
FAR 31.201-2
Determining allowability
The four-part allowability test. A cost is allowable only if it is reasonable, allocable, compliant with CAS or GAAP as applicable, and not excluded by the terms of the contract or by a specific cost principle.
FAR 31.202
Direct costs
Defines a direct cost as any cost that can be identified specifically with a final cost objective, and prohibits charging the same type of cost as both direct and indirect on like circumstances.
FAR 31.205-6
Compensation for personal services
Governs allowability of employee compensation charged to federal contracts. Sets the executive compensation cap, requires reasonableness, and addresses bonuses, severance, deferred compensation, pensions, and stock-based compensation.
FAR 31.205-18
Independent research and development and bid and proposal costs
Allows IR&D and B&P costs as indirect costs subject to specific definitions, documentation requirements, and (for major DoD contractors) reporting and technical-interchange obligations under DFARS 231.205-18.
FAR 31.205-33
Professional and consultant service costs
Governs allowability of fees paid to outside professional and consultant service providers (legal, accounting, technical advisory). Requires written agreements, work-product evidence, and reasonableness of fees.
FAR 31.205-46
Travel costs
Governs allowability of travel costs charged to federal contracts. Caps lodging, meals, and incidental expenses at the Federal Travel Regulation or Joint Travel Regulations per-diem ceilings, and requires receipts for lodging.
FAR 52.222-41
Service Contract Labor Standards
The McNamara-O'Hara Service Contract Act flowdown for federal service contracts over $2,500. Requires payment of locality-prevailing wages and fringe benefits to service employees, with DOL-issued wage determinations.
FAR 52.227-14
Rights in Data—General
The civilian-agency analog to DFARS 252.227-7013/7014. Defines the government's license rights in data first produced under or delivered under federal contracts, with limited rights, restricted computer software rights, and unlimited rights categories.

Cross-references

Looking for clauses tied to a specific industry? NAICS reference maps the most common FAR / DFARS clauses to each NAICS code.
Working on indirect-rate compliance? FieldLedger Indirect Rate Engine implements FAR 31.203 / CAS 418 pool definition and rate tracking.
See how FieldLedger structures DCAA-ready accounting around these clauses on the methodology page.