What is the SBA size standard for NAICS 237110?

The SBA size standard for NAICS 237110 (Water and Sewer Line and Related Structures Construction) is $45 million in average annual receipts, per 13 C.F.R. § 121.201.

Is NAICS 237110 eligible for SDVOSB, 8(a), HUBZone, or WOSB set-asides?

Set-aside programs that commonly apply: SDVOSB, 8(a), HUBZone, WOSB, VOSB. Active set-aside surface for utility-system work at military installations and Corps civil works.

Which federal agencies buy under NAICS 237110?

For FY2024 reporting, the leading federal customers under NAICS 237110 were U.S. Army Corps of Engineers, Naval Facilities Engineering Systems Command, Environmental Protection Agency, Bureau of Reclamation, Department of Defense. Live obligation data is available on USAspending.gov.

What FAR or DFARS clauses commonly apply to NAICS 237110 contracts?

Frequent clause flowdowns include FAR 52.222-6 (Construction Wage Rate Requirements); FAR 52.236-2 (Differing Site Conditions); FAR 52.236-13 (Accident Prevention); FAR 52.225-9 (Buy American — Construction Materials); FAR 52.236-15 (Schedules for Construction Contracts). Each contract instrument will incorporate clauses by reference under FAR 52.252-2; this list reflects the high-frequency set for this NAICS, not an exhaustive flowdown.

Construction

NAICS 237110 — Water and Sewer Line and Related Structures Construction

Construction of water mains, sewers, water and wastewater treatment plants, and pumping stations. Federal use includes USACE civil works, EPA-funded utility upgrades, and military base utility systems.

Quick facts

SBA size standard: $45 million; Average annual receipts · 13 C.F.R. § 121.201
FY2024 federal obligations: $1B–$2B; See live USAspending.gov data →

Top federal customers

Federal agencies that obligate the most spending under NAICS 237110 (FY2024 reporting period). Order tracks federal-obligation volume on USAspending.gov.

1.U.S. Army Corps of Engineers
2.Naval Facilities Engineering Systems Command
3.Environmental Protection Agency
4.Bureau of Reclamation
5.Department of Defense

Set-aside fit

Whether NAICS 237110 commonly carries set-aside designations on federal awards. Eligibility for any specific solicitation is set by the contracting officer; this table reflects the FY2024 award pattern, not a guarantee of set-aside status.

SDVOSB (Service-Disabled Veteran-Owned Small Business)
8(a) Business Development Program
HUBZone Small Business
WOSB / EDWOSB
VOSB (Veteran-Owned Small Business)

Active set-aside surface for utility-system work at military installations and Corps civil works.

Frequent prime contractors

Companies that most frequently appear as prime awardees under NAICS 237110 for FY2024. Drawn from USAspending.gov public award records — verify currency at the live link below.

Granite Construction
Kiewit Corporation
Garney Construction
PCL Construction
Flatiron Construction
Layne Christensen
Sundt Construction
CDM Constructors
Walsh Construction
Brasfield & Gorrie

See live award data on USAspending.gov →

Common FAR / DFARS clauses

Frequently flowed-down clauses on contracts in this NAICS. The clause text on acquisition.gov is authoritative; this list captures the practical pattern, not an exhaustive flowdown.

FAR 52.222-6Construction Wage Rate Requirements
Davis-Bacon utility wage determinations apply.
FAR 52.236-2Differing Site Conditions
Underground utility work has significant subsurface risk.
FAR 52.236-13Accident Prevention
Confined-space and trench-safety flowdowns.
FAR 52.225-9Buy American — Construction Materials
EPA Build America, Buy America (BABA) iron and steel preference for water infrastructure.
FAR 52.236-15Schedules for Construction Contracts
Utility outages drive hard milestone schedules.

Indirect rate considerations

Equipment-heavy operation. USACE EP 1110-1-8 rates for trenchers, pumps, and excavation equipment. Pipe and fittings pass-through requires materials-handling. Bonding direct.

See FieldLedger's Indirect Rate Engine for pool definition and rate tracking, or read the FieldLedger methodology for the underlying FAR Part 31 framework.

How FieldLedger fits NAICS 237110

Equipment costing under USACE EP 1110-1-8. Multi-CLIN invoicing for utility pay applications. Project P&L. BABA / Buy American documentation tracking on materials.

DCAA compliance →Indirect Rate Engine →DCAA readiness check →

Frequently asked

What is the SBA size standard for NAICS 237110?: The SBA size standard for NAICS 237110 (Water and Sewer Line and Related Structures Construction) is $45 million in average annual receipts, per 13 C.F.R. § 121.201.
Is NAICS 237110 eligible for SDVOSB, 8(a), HUBZone, or WOSB set-asides?: Set-aside programs that commonly apply: SDVOSB, 8(a), HUBZone, WOSB, VOSB. Active set-aside surface for utility-system work at military installations and Corps civil works.
Which federal agencies buy under NAICS 237110?: For FY2024 reporting, the leading federal customers under NAICS 237110 were U.S. Army Corps of Engineers, Naval Facilities Engineering Systems Command, Environmental Protection Agency, Bureau of Reclamation, Department of Defense. Live obligation data is available on USAspending.gov.
What FAR or DFARS clauses commonly apply to NAICS 237110 contracts?: Frequent clause flowdowns include FAR 52.222-6 (Construction Wage Rate Requirements); FAR 52.236-2 (Differing Site Conditions); FAR 52.236-13 (Accident Prevention); FAR 52.225-9 (Buy American — Construction Materials); FAR 52.236-15 (Schedules for Construction Contracts). Each contract instrument will incorporate clauses by reference under FAR 52.252-2; this list reflects the high-frequency set for this NAICS, not an exhaustive flowdown.
What indirect-rate structure works for a federal contractor in NAICS 237110?: Equipment-heavy operation. USACE EP 1110-1-8 rates for trenchers, pumps, and excavation equipment. Pipe and fittings pass-through requires materials-handling. Bonding direct.
How does FieldLedger help small federal contractors in NAICS 237110?: Equipment costing under USACE EP 1110-1-8. Multi-CLIN invoicing for utility pay applications. Project P&L. BABA / Buy American documentation tracking on materials.

Sources

U.S. Census NAICS manual — census.gov/naics
SBA size-standards table — 13 C.F.R. § 121.201 (eCFR)
Federal obligations + prime awardees — USAspending.gov NAICS 237110
FAR / DFARS clause text — acquisition.gov

Snapshot date: 2026-05-08 (FY2024 reporting period). Federal-obligation bands and prime-contractor lists reflect the data as of the snapshot — refresh against USAspending.gov for current figures.