DFARS 225.7021-1
Definitions.
As used in this section— "Covered contract" means any DoD contract or subcontract with a value in excess of $5 million, not including contracts for commercial products and commercial services. "Covered entity" means any corporation, company, limited liability company, limited partnership, business trust, business association, or other similar entity, including any subsidiary thereof, performing work on a covered contract in the People’s Republic of China, including by leasing or owning real property used in the performance of the covered contract in the People’s Republic of China.
Source: acquisition.gov — DFARS
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