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48 CFR · Federal Acquisition Regulation and Defense supplement

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The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

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542 sections with “IR&D costs”: the first 40

  • FAR 31.202 Direct costs.
    (a) No final cost objective shall have allocated to it as a direct cost any cost, if other costs incurred for the same purpose in like circumstances have been included in any indirect cost pool to be allocated to that or any other final cos…
  • FAR 31.203 Indirect costs.
    (a) For contracts subject to full CAS coverage, allocation of indirect costs shall be based on the applicable provisions. For all other contracts, the applicable CAS provisions in paragraphs (b) through (h) of this section apply. (b) After…
  • FAR 42.703-2 Certificate of indirect costs.
    …07, a proposal shall not be accepted and no agreement shall be made to establish final indirect cost rates unless the costs have been certified by the contractor. (b) Waiver of certification. (1) The agency head, or designee, may waive the…
  • FAR 49.303-4 Adjustment of indirect costs.
    … the clause at 52.216-7, Allowable Cost and Payment, and it appears that adjustment of indirect costs will unduly delay final settlement, the TCO, after obtaining information from the appropriate audit agency, may agree with the contractor …
  • FAR 52.242-4 Certification of Final Indirect Costs.
    As prescribed in 42.703-2(f), insert the following clause: Certification of Final Indirect Costs (JAN 1997) (a) The Contractor shall— (1) Certify any proposal to establish or modify final indirect cost rates; (2) Use the format in parag…
  • FAR 31.205-18 Independent research and development and bid and proposal costs.
    …oes not include the costs of effort sponsored by a grant or cooperative agreement, or required in the performance of a contract. Company means all divisions, subsidiaries, and affiliates of the contractor under common control. Development…
  • DFARS 231.205-18 Independent research and development and bid and proposal costs.
    …e contractor that allocated more than $1,100,000 in independent research and development (IR&D) costs and bid and proposal (B&P) costs to covered contracts during the preceding fiscal year. In the case of a contractor that has no product di…
  • FAR 31.110 Indirect cost rate certification and penalties on unallowable costs.
    (a) Certain contracts require certification of the indirect cost rates proposed for final payment purposes. See 42.703-2 for administrative procedures regarding the certification provisions and the related contract clause prescription. (b)…
  • FAR 9.204 Responsibilities for establishment of a qualification requirement.
    The responsibilities of agency activities that establish qualification requirements include the following: (a) Arranging publicity for the qualification requirements. If active competition on anticipated future qualification requirements i…
  • FAR 9.306 Solicitation requirements.
    Solicitations containing a testing and approval requirement shall— (a) Provide, in the circumstance where the contractor is to be responsible for the first article approval testing— (1) The performance or other characteristics that the fi…
  • FAR 16.403-1 Fixed-price incentive (firm target) contracts.
    (a) Description. A fixed-price incentive (firm target) contract specifies a target cost, a target profit, a price ceiling (but not a profit ceiling or floor), and a profit adjustment formula. These elements are all negotiated at the outset.…
  • FAR 19.702 Statutory requirements.
    …ablish procedures to ensure the timely payment of amounts due pursuant to the terms of their subcontracts with small business, VOSB concerns, SDVOSB concerns, HUBZone small business concerns, SDB concerns, and WOSB concerns. (a)(1) Except …
  • FAR 19.704 Subcontracting plan requirements.
    (a) Each subcontracting plan required under 19.301-2(e) and 19.702(a)(1)(i), (ii), and (iii) shall include— (1) Separate percentage goals for using small business (including ANCs and Indian tribes), veteran-owned small business, service-di…
  • FAR 22.404-12 Labor standards for contracts containing construction requirements and option provisions that extend the term of the contract.
    … the term of the contract has indefinite-delivery or indefinite-quantity construction requirements, the contracting officer must incorporate the wage determination incorporated into the contract at the exercise of the option into task order…
  • FAR 22.504 General requirements for project labor agreements.
    … subpart shall fully conform to all statutes, regulations, and Executive orders. (b) Requirements. A project labor agreement shall— (1) Bind all contractors and subcontractors engaged in construction on the construction project to comply …
  • FAR 22.1905 Enforcement of Executive Order Minimum Wage Requirements.
    …retary of Labor. The Secretary of Labor, in promulgating the implementing regulations required by Section 4 of the E.O., has assigned this authority to the Administrator. Contracting agencies do not have authority to conduct compliance inve…
  • FAR 22.2109 Enforcement of Executive Order 13706 paid sick leave requirements.
    …e with, the E.O. The Secretary of Labor, in promulgating the implementing regulations required by section 3 of the E.O., has assigned this authority to the Administrator of the Wage and Hour Division. Contracting agencies do not have author…
  • FAR 27.406-2 Additional data requirements.
    …esearch, or demonstration contracts, it may not be feasible to ascertain all the data requirements at contract award. The clause at 52.227-16, Additional Data Requirements, may be used to enable the subsequent ordering by the contracting of…
  • FAR 30.603-1 Required changes.
    (a) General. Offerors shall state whether or not the award of a contract would require a change to an established cost accounting practice affecting existing contracts and subcontracts (see 52.230-1). The contracting officer shall notify th…
  • FAR 30.603-2 Unilateral and desirable changes.
    …he recovery of more than the increased costs to the Government, in the aggregate. (b) Desirable changes. (1) Prior to taking action under the applicable paragraph(s) addressing a desirable change at 52.230-2, 52.230-3, or 52.230-5, the CFA…
  • FAR 31.201-6 Accounting for unallowable costs.
    …owable or mutually agreed to be unallowable, including mutually agreed to be unallowable directly associated costs, shall be identified and excluded from any billing, claim, or proposal applicable to a Government contract. A directly associ…
  • FAR 31.205-1 Public relations and advertising costs.
    …ited to conventions, exhibits, free goods, samples, magazines, newspapers, trade papers, direct mail, dealer cards, window displays, outdoor advertising, radio, and television. (c) Public relations and advertising costs include the costs o…
  • FAR 31.205-4 Bonding costs.
    (a) Bonding costs arise when the Government requires assurance against financial loss to itself or others by reason of the act or default of the contractor. They arise also in instances where the contractor requires similar assurance. Inclu…
  • FAR 31.205-13 Employee morale, health, welfare, food service, and dormitory costs and credits.
    …ii) A loss may be allowed to the extent that the contractor can demonstrate that unusual circumstances exist such that even with efficient management, operating the services on a break-even basis would require charging inordinately high pri…
  • FAR 31.205-16 Gains and losses on disposition or impairment of depreciable property or other capital assets.
    (a) Gains and losses from the sale, retirement, or other disposition (but see 31.205-19) of depreciable property shall be included in the year in which they occur as credits or charges to the cost grouping(s) in which the depreciation or am…
  • FAR 31.205-17 Idle facilities and idle capacity costs.
    …bsection— Costs of idle facilities or idle capacity means costs such as maintenance, repair, housing, rent, and other related costs; e.g., property taxes, insurance, and depreciation. Facilities means plant or any portion thereof (includi…
  • FAR 31.205-22 Lobbying and political activity costs.
    …vities; or (6) Costs incurred in attempting to improperly influence (see 3.401), either directly or indirectly, an employee or officer of the Executive branch of the Federal Government to give consideration to or act regarding a regulatory…
  • FAR 31.205-33 Professional and consultant service costs.
    … who are not officers or employees of the contractor. Examples include those services acquired by contractors or subcontractors in order to enhance their legal, economic, financial, or technical positions. Professional and consultant servic…
  • FAR 31.205-35 Relocation costs.
    …ainst damage to or loss of personal property while in transit. (6) Costs incident to acquiring a home in the new work location, except that— (i) These costs are not allowable for existing employees or newly recruited employees who were no…
  • FAR 31.205-38 Selling costs.
    …he allowability provisions of 31.205-12. Other market planning costs are allowable. (5) Direct selling. Direct selling efforts are those acts or actions to induce particular customers to purchase particular products or services of the cont…
  • FAR 31.205-42 Termination costs.
    … items on hand, in transit, and on order are in excess of the reasonable quantitative requirements of other work. (b) Costs continuing after termination. Despite all reasonable efforts by the contractor, costs which cannot be discontinued …
  • FAR 31.205-46 Travel costs.
    …ractices, subject to paragraph (a)(7) of this section, and provided that a receipt is required for each expenditure of $75.00 or more. The approved justification required by paragraph (a)(3)(ii) of this section and, if applicable, paragraph…
  • FAR 31.205-47 Costs related to legal and other proceedings.
    …ained by the contractor or subcontractor to assist it; costs of employees, officers, and directors; and any similar costs incurred before, during, and after commencement of a judicial or administrative proceeding which bears a direct relati…
  • FAR 31.603 Requirements.
    …s of entertainment, including amusement, diversion, and social activities, and any costs directly associated with such costs (such as tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities). (2) Costs in…
  • FAR 36.203 Government estimate of construction costs.
    …ticipated to exceed the simplified acquisition threshold. The contracting officer may require an estimate when the cost of required work is not anticipated to exceed the simplified acquisition threshold. The estimate shall be prepared in as…
  • FAR 36.608 Liability for Government costs resulting from design errors or deficiencies.
    …le for the professional quality, technical accuracy, and coordination of all services required under their contracts. A firm may be liable for Government costs resulting from errors or deficiencies in designs furnished under its contract. T…
  • FAR 41.301 Requirements.
    …th a proposed contract as provided in 41.203, and the submission of other information required by this part, shall be sent or submitted to the General Services Administration (GSA) region in which service is required. The names and location…
  • FAR 42.707 Cost-sharing rates and limitations on indirect cost rates.
    …, may call for the contractor to participate in the costs of the contract by accepting indirect cost rates lower than the anticipated actual rates. In such cases, a negotiated indirect cost rate ceiling may be incorporated into the contract…
  • FAR 47.303-16 F.o.b. designated air carrier's terminal, point of importation.
    (a) Explanation of delivery term. F.o.b. designated air carrier's terminal, point of importation means free of expense to the Government delivered to the air carrier's terminal at the point of importation specified in the contract. (b) Con…
  • FAR 47.305-6 Shipments to ports and air terminals.
    (a) When supplies are acquired on the basis of the delivery terms in 47.303-8 through 47.303-16, the solicitation shall include a requirement that the offeror furnish the Government the following information: (1) When the delivery term is …

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.