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Clauses · FAR · Administration and definitions

FAR 52.204-10 Reporting Executive Compensation and First-Tier Subcontract Awards

Does the regulation require it to flow down?

No

The clause does not require insertion into subcontracts — it is a reporting duty of the prime about first-tier subs; it shows up in templates because the prime needs the sub to supply the data (UEI, place of performance, NAICS and, if applicable, executive compensation)

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 2026-08-07 · edition JUN 2020 · base v0.9.3 Read the text ↗

What it makes you produce

2 items for your checklist, slowest first.

  1. Something you fill in and send back2

    Hours, once you know which one is missing.

    • Your identity and award data for the prime's first-tier report — unique entity identifier, company name, physical address and the primary place of performance

      FAR 52.204-10(d)(2)
    • The names and total compensation of your five most highly compensated executives for your preceding completed fiscal year

      Owed only where all of (d)(3) holds: in your preceding fiscal year 80 percent or more of your annual gross revenues came from federal contracts, subcontracts, loans, grants and other federal financial assistance; $25,000,000 or more of your annual gross revenues came from those same sources; and the public cannot already reach executive compensation figures through filings under section 13(a) or 15(d) of the Securities Exchange Act of 1934 or section 6104 of the Internal Revenue Code

      FAR 52.204-10(d)(3)

When it is used

PRIME's obligation: publicly report every first-tier subcontract above the FAR 4.1403(a) threshold ($40,000) and, if the sub is a large government-dependent company ($25M+ annual revenue AND 80%+ from federal sources), the compensation of the sub's 5 highest-paid executives. Exemptions: a prime with gross revenue < $300k in the prior fiscal year does not report its subs.

Read closely

The filing belongs to the prime, at fsrs.gov, by the end of the month after the award and annually after that — a subcontractor files nothing. (g)(2) is the half that reaches the reader: where a subcontractor's gross income from all sources was under $300,000 in the previous tax year, the prime does not report awards for it at all. What the data buys is publicity, since the value and location of the order become public on usaspending.gov.

The 15 templates that name it, with the line
76CORPDOC 2A — FAR/DFARS Flowdown Provisions for Commercial Products/Services under a DoD Prime ContractLockheed Martinline 201143CORPDOC 3A — FAR/DFARS Flowdown Provisions for Fixed Price Non-Commercial Items under a DoD Prime ContractLockheed Martinline 89155CORPDOC 4A — FAR/DFARS Flowdown Provisions for Cost-Reimbursement/T&M Subcontracts under a DoD Prime ContractLockheed Martinline 91233RTX Flowdown of U.S. Government Contract Clauses Under U.S. Government ContractsRTXline 103351Raytheon TC-001 — General Terms and Conditions of PurchaseRTXline 438105Raytheon TC-002 — Supplement 1: Government Contract Provisions from the FARRTXline 161166Northrop Grumman CTM-P-ST-001 — U.S. Government Firm Fixed Price Order (Not for Commercial Products and Services)Northrop Grummanline 2184166Northrop Grumman CTM-P-ST-003 — U.S. Government T&M Order (Not for Commercial Products and Services)Northrop Grummanline 2130168Northrop Grumman CTM-P-ST-004 — U.S. Government Cost Reimbursement Order (Not for Commercial Products and Services)Northrop Grummanline 2219255GD Mission Systems SCM-TMP-005 — General Provisions, Firm Fixed Price PO under U.S. Government Contract (Non-Commercial)General Dynamicsline 926243GD Mission Systems SCM-TMP-048 — T&M Purchase Orders for Non-Commercial Items in Support of a U.S. Government ContractGeneral Dynamicsline 910122GD Mission Systems SCM-TMP-095 — FFP Purchase Orders for Commercial/COTS Products or Services in Support of a U.S. Government ContractGeneral Dynamicsline 943240L3Harris LGL-50.F1 — General T&C and Flowdown Clauses for Other Than Commercial Products/Services under a U.S. Government ContractL3Harrisline 1365273BAE Systems Inc. USGOVA — FAR/DFARS Flow Down Provisions for Subcontracts/Purchase Orders under a U.S. Government (DoD) Prime ContractBAE Systemsline 455178AAR Component Services NY — U.S. Government Contract FAR and DFARS Clauses Incorporated by ReferenceAAR Corpline 297

Source: acquisition.gov, FAR 52.204-10, FAR 4.1403(a) and the RFO model 4.208(e) (verified 2026-08-07)

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.