In plain English
FAR 52.215-16, Facilities Capital Cost of Money, is a solicitation provision prescribed at FAR 15.408(h), most recently dated June 2003. The complete official text is reproduced below, verbatim, from GSA's published FAR source files.
Its text contains no sentence requiring insertion into subcontracts; see the flowdown section below for what that does and does not mean.
Does it flow down to subcontracts?
No flowdown mandate found in the clause text
This is a solicitation provision — it applies to offerors when submitting an offer, not to contract performance, so subcontract flowdown is generally not the operative question for it.
Where it's prescribed
As prescribed in 15.408(h), insert the following provision:
Prescribing reference: FAR 15.408(h).
The official text, verbatim
As prescribed in 15.408(h), insert the following provision:
Facilities Capital Cost of Money (June 2003)
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(a) Facilities capital cost of money will be an allowable cost under the contemplated contract, if the criteria for allowability in FAR 31.205-10(b) are met. One of the allowability criteria requires the prospective Contractor to propose facilities capital cost of money in its offer.
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(b) If the prospective Contractor does not propose this cost, the resulting contract will include the clause Waiver of Facilities Capital Cost of Money.
(End of provision)