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Clauses · FAR · Pricing and audit

FAR 52.243-6 Change Order Accounting

Does the regulation require it to flow down?

No

The prime includes it so the sub's segregated accounting feeds the prime's equitable adjustment before the CO — a prime's REA without segregated sub numbers doesn't stand up

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 2026-08-04 · edition APR 1984 · base v0.9.3 Read the text ↗

What it makes you produce

One item for your checklist.

  1. A program you have to be running

    You are either running it or you are not, and what the prime asks for is the date it started.

    • Separate accounts by job order for each change or series of related changes, holding all segregable direct cost less credits, for both the changed work and the unchanged work the change affected

      Owed where the buyer requires it and the estimated cost of the change or series of related changes exceeds $100,000

      FAR 52.243-6

When it is used

Optional clause: 43.205(f) says the CO 'may insert'. When present, it activates whenever the estimated cost of a change — or a series of related changes — exceeds $100,000. No regulatory flow-down; it comes down when the prime wants the sub's change costs segregated to support its own claim.

Read closely

The clause is a single undesignated paragraph, so there is no paragraph letter to give. The records stay until the equitable adjustment is agreed or the dispute is finally resolved, and a spreadsheet rebuilt months later is not what the paragraph describes.

The 9 templates that name it, with the line
143CORPDOC 3A — FAR/DFARS Flowdown Provisions for Fixed Price Non-Commercial Items under a DoD Prime ContractLockheed Martinline 272155CORPDOC 4A — FAR/DFARS Flowdown Provisions for Cost-Reimbursement/T&M Subcontracts under a DoD Prime ContractLockheed Martinline 303233RTX Flowdown of U.S. Government Contract Clauses Under U.S. Government ContractsRTXline 941105Raytheon TC-002 — Supplement 1: Government Contract Provisions from the FARRTXline 114255GD Mission Systems SCM-TMP-005 — General Provisions, Firm Fixed Price PO under U.S. Government Contract (Non-Commercial)General Dynamicsline 1155243GD Mission Systems SCM-TMP-048 — T&M Purchase Orders for Non-Commercial Items in Support of a U.S. Government ContractGeneral Dynamicsline 2080122GD Mission Systems SCM-TMP-095 — FFP Purchase Orders for Commercial/COTS Products or Services in Support of a U.S. Government ContractGeneral Dynamicsline 1032240L3Harris LGL-50.F1 — General T&C and Flowdown Clauses for Other Than Commercial Products/Services under a U.S. Government ContractL3Harrisline 1978273BAE Systems Inc. USGOVA — FAR/DFARS Flow Down Provisions for Subcontracts/Purchase Orders under a U.S. Government (DoD) Prime ContractBAE Systemsline 680

Source: acquisition.gov, FAR 52.243-6 and 43.205(f) (verified 2026-08-04)

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.