Clauses · DFARS · Pricing and audit
DFARS 252.231-7000 Supplemental Cost Principles
Does the regulation require it to flow down?
No
No flowdown language of any kind. Primes include it in cost-reimbursement subcontracts for structural convenience: aligning the sub's allowability yardstick to the one the government will apply to the prime, so that a disallowed cost at the sub does not become the prime's loss.
A clause can reach your subcontract without a mandate. Once it is in your document, it is a contract term all the same. The missing mandate is a fact about the regulation. It is not a ruling on your order.
Checked against acquisition.gov on 2026-08-11 · edition DEC 1991 · base v0.9.3 Read the text ↗
What it makes you produce
One item for your checklist.
Nothing to send now
It does not hold the order. It decides what money moves later — what you can claim, what can be claimed from you, and what can be held back — and none of that changes after signature.
Nothing goes out now — where cost is a factor in what you are paid or in what a change is worth, allowability is measured against DFARS part 231 as well as FAR part 31, in the versions in effect on the contract date
DFARS 252.231-7000
When it is used
Prescribed at 231.100-70: it applies when the contract's cost allowability is determined by FAR Part 31 — cost-type, incentive, and situations priced by cost analysis. The entire clause is one sentence: wherever FAR 31 decides what counts as an allowable cost, DFARS Part 231 (in the version in effect on the contract date) decides alongside it.
Read closely
The clause is a single undesignated sentence, so there is no paragraph letter to give, and it asks for nothing to be submitted or notified. It carries no contract-type limit either: it bites wherever cost decides a number, including the pricing of a change order on a fixed-price order. Configuring the accounting to both yardsticks from the start is cheaper than reconstructing it at an audit.
The 12 templates that name it, with the line
Source: acquisition.gov, DFARS 252.231-7000. CODIFIED REGIME, read 2026-08-11 on the part-252 page at DFARS Change 5/7/2026: "As prescribed in 231.100-70, use the following clause:" with designation (DEC 1991). DEVIATION REGIME, read 2026-08-11 in acquisition.gov/sites/default/files/page_file_uploads/DoD_RFO_Deviation_Part-31.pdf (507874 bytes, 11 pages, DARS Tracking Number 2026-O0032, "Effective February 1, 2026, contracting officers shall use"): 231.100-70 reads "Use the clause at 252.231-7000, Supplemental Cost Principles, in all solicitations and contracts, which are subject to the principles and procedures described in FAR Subparts 31.1, 31.2, 31.6, and 31.7.", and the clause head reads "As prescribed in 231.100-70, use the following clause:" with the same designation (DEC 1991). THE TWO REGIMES AGREE on number, prescription and designation. TO RE-DERIVE WITHOUT REDOING THE RESEARCH: fetch that PDF, run pdftotext -layout over it, and grep for 252.231-7000 — 2 occurrences on 2026-08-11, poppler pdftotext. (verified 2026-08-11)
This is research, not legal advice. It states what the regulation says about this clause and cites the paragraph behind it. It does not rule on your order, and it does not rule on whether a prime's markings are correct.