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A '''contract''' is
{{Quote|[a] mutually binding legal relationship obligating the [[seller]] to furnish the specified supplies or services (including construction) and the [[buyer]] to pay for them. It includes all types of commitments that obligate the Government to an expenditure of appropriated funds and that, except as otherwise authorized, are in writing. In addition to [[bilateral instrument]]s, [[contract]]scontracts include (but are not limited to) awards and notices of awards; job orders or task letters issued under basic ordering agreements; [[letter contract]]s; orders, such as [[purchase order]]s, under which the contract becomes effective by written [[acceptance]] or [[performance]]; and [[bilateral contract]] modifications. Contracts do not include grants and cooperative agreements covered by 31 U.S.C. 6301 ''et seq.''<ref>[[GSA]], A Guide to Planning, Acquiring, and Managing Information Technology Systems, at A-1 (Ver. 1 Dec. 1998).</ref>}}
== Uniform Commercial Code ==
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