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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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39 sections with “administrative indirect costs”

  • FAR 31.110 Indirect cost rate certification and penalties on unallowable costs.
    …fication 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) If unallowable costs are included …
  • FAR 31.203 Indirect costs.
    …ch office G&A expenses to such plants operating with little or no dependence on corporate administrative activities may require more precise cost groupings, detailed accounts screening, and carefully developed distribution bases. (i) Indir…
  • FAR 2.101 Definitions.
    …nitoring and reporting, data collection, budgeting, accounting, performance auditing, and administrative technical support for conferences and training programs. (2) Studies, analyses and evaluations, i.e., contracted services that provide…
  • FAR 31.201-6 Accounting for unallowable costs.
    …advance agreement under the provisions of 31.109 between the contractor and the cognizant administrative contracting officer or Federal official. The advance agreement should specify the basic characteristics of the sampling process. The co…
  • FAR 42.705-1 Contracting officer determination procedure.
    … (1) Business units of a multidivisional corporation under the cognizance of a corporate administrative contracting officer (see subpart 42.6), with that officer responsible for the determination, assisted, as required, by the administrati…
  • DFARS 231.205-70 External restructuring costs.
    … planning and analysis, contract administration and oversight, or recurring financial and administrative support). (4) Restructuring costs means the costs, including both direct and indirect, of restructuring activities. Restructuring cost…
  • FAR 31.001 Definitions.
    …arial accrued liability represents the excess of the present value of future benefits and administrative expenses over the present value of future normal costs for all plan participants and beneficiaries. The excess of the actuarial accrued…
  • DFARS 231.303 Requirements.
    …zations performing similar work under DoD contracts. The 26 percent limitation imposed on administrative indirect costs by OMB Circular No. A-21 shall not be applied to DoD contracts awarded on or after November 30, 1993, to institutions of…
  • FAR 16.601 Time-and-materials contracts.
    …ect labor hours at specified fixed hourly rates that include wages, overhead, general and administrative expenses, and profit; and (2) Actual cost for materials (except as provided for in 31.205-26(e) and (f)). (c) Application. A time-and…
  • FAR 42.302 Contract administration functions.
    …re findings of fact and issue decisions under the Disputes clause on matters in which the administrative contracting officer (ACO) has the authority to take definitive action. (11) In connection with Cost Accounting Standards (see 48 CFR 3…
  • FAR 49.112-1 Partial payments.
    …) 90 percent of other allowable costs (including settlement expense and manufacturing and administrative indirect costs) allocable to the terminated portion of the contract and not included in subparagraphs (1), (2), or (3) above; and (5) …
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …ined if it has been assessed. A liability is not finally determined if there is a pending administrative or judicial challenge. In the case of a judicial challenge to the liability, the liability is not finally determined until all judicial…
  • FAR 3.104-1 Definitions.
    …re than official responsibility, knowledge, perfunctory involvement, or involvement on an administrative or peripheral issue. Participation may be substantial even though it is not determinative of the outcome of a particular matter. A find…
  • FAR 4.804-5 Procedures for closing out contract files.
    …a) The contract administration office is responsible for initiating (automated or manual) administrative closeout of the contract after receiving evidence of its physical completion. At the outset of this process, the contract administratio…
  • DFARS 252.204-7023 Reporting Requirements for Contracted Services.
    …le contracts and/or the costs of which are normally applied to a contractor's general and administrative expenses or indirect costs. (b) The Contractor shall report annually, by October 31, at https://www.sam.gov, on the services performed…
  • FAR 4.804-1 Closeout by the office administering the contract.
    …ormed. Quick closeout procedures (see 42.708) should be used, when appropriate, to reduce administrative costs and to enable deobligation of excess funds. (c) A contract file shall not be closed if— (1) The contract is in litigation or un…
  • FAR 4.1701 Definitions.
    …le contracts and/or the costs of which are normally applied to a contractor's general and administrative expenses or indirect costs.
  • FAR 15.404-2 Data to support proposal analysis.
    …gency concurrently forward the audit report to the requesting contracting officer and the administrative contracting officer (ACO). The completed field pricing assistance results may reference audit information, but need not reconcile the a…
  • FAR 15.404-4 Profit.
    …This subfactor measures the prospective contractor's other indirect costs and general and administrative (G&A) expense, their composition, and how much they contribute to contract performance. Considerations include how labor in the overhea…
  • FAR 15.407-1 Defective certified cost or pricing data.
    …to the auditor and, if the contract has been assigned for administration, one copy to the administrative contracting officer (ACO). A copy of the memorandum or other notice of the contracting officer's determination shall be provided to the…
  • FAR 15.407-4 Should-cost review.
    …erty, and equipment, depreciation, plant maintenance and security, taxes, and general and administrative activities. It is normally used to evaluate and negotiate an FPRA with the contractor. When an overhead should-cost review is conducte…
  • FAR 23.103 Policy.
    …overnment contract (versus costs which are normally applied to a contractor's general and administrative expenses or indirect costs).
  • FAR 31.603 Requirements.
    …osts incurred by a contractor or subcontractor in connection with any criminal, civil, or administrative proceedings that result in dispositions described at 31.205-47(b)(1) through (5) commenced by: A Federal, State, local, or foreign gove…
  • FAR 42.705-2 Auditor determination procedure.
    …d-price contracts, with only minor involvement in cost-reimbursement contracts. (ii) The administrative cost of contracting officer determination would exceed the expected benefits. (iii) The business unit does not have a history of dispu…
  • FAR 42.709-2 General.
    …unt in paragraph (a)(1)(i) of this section. (b) These penalties are in addition to other administrative, civil, and criminal penalties provided by law. (c) It is not necessary for unallowable costs to have been paid to the contractor in o…
  • FAR 52.204-10 Reporting Executive Compensation and First-Tier Subcontract Awards.
    …le contracts and/or the costs of which are normally applied to a Contractor's general and administrative expenses or indirect costs. Month of award means the month in which a contract is signed by the Contracting Officer or the month in wh…
  • FAR 52.204-14 Service Contract Reporting Requirements.
    …le contracts and/or the costs of which are normally applied to a Contractor's general and administrative expenses or indirect costs. (b) The Contractor shall report, in accordance with paragraphs (c) and (d) of this clause, annually by Oct…
  • FAR 52.204-15 Service Contract Reporting Requirements for Indefinite-Delivery Contracts.
    …le contracts and/or the costs of which are normally applied to a Contractor's general and administrative expenses or indirect costs. (b) The Contractor shall report, in accordance with paragraphs (c) and (d) of this clause, annually by Oct…
  • FAR 52.216-7 Allowable Cost and Payment.
    …irect expense rates, including pool, base, and calculated indirect rate. (B) General and Administrative expenses (final indirect cost pool). Schedule of claimed expenses by element of cost as identified in accounting records (Chart of Acco…
  • FAR 52.223-23 Sustainable Products and Services.
    …to this contract (versus costs which are normally applied to the Contractor's general and administrative expenses or indirect costs). This includes services performed by contractors performing management and operation of Government-owned fa…
  • FAR 52.232-7 Payments under Time-and-Materials and Labor-Hour Contracts.
    …ntracting Officer. (4) The hourly rates shall include wages, indirect costs, general and administrative expense, and profit. Fractional parts of an hour shall be payable on a prorated basis. (5) Vouchers may be submitted not more than onc…
  • DFARS 202.101 Definitions.
    …ted and authorized in writing by the contracting officer to perform specific technical or administrative functions. Contractor-approved supplier means a supplier that does not have a contractual agreement with the original component manufa…
  • DFARS 204.1701 Definitions.
    …le contracts and/or the costs of which are normally applied to a contractor's general and administrative expenses or indirect costs.
  • DFARS 215.408 Solicitation provisions and contract clauses.
    … (ii) Use the provision at 252.215-7011, Requirements for Submission of Proposals to the Administrative Contracting Officer and Contract Auditor, when using the basic or alternate of the provision at 252.215-7010 and copies of the proposal…
  • DFARS 225.7303-2 Cost of doing business with a foreign government or an international organization.
    …ion 21 of the Arms Export Control Act (22 U.S.C. 2761), the United States must charge for administrative services to recover the estimated cost of administration of sales made under the Army Export Control Act. (e) The limitations in 231.2…
  • DFARS 242.708 Quick-closeout procedure.
    (a) Defense Contract Management Agency administrative contracting officers are authorized to negotiate the settlement of direct and indirect costs for a specific contract, task order, or delivery order to be closed in advance of the determi…
  • DFARS 252.215-7002 Cost Estimating System Requirements.
    … (d) System requirements. (1) The Contractor shall disclose its estimating system to the Administrative Contracting Officer (ACO), in writing. If the Contractor wishes the Government to protect the data and information as privileged or con…
  • DFARS 252.227-7013 Rights in Technical Data—Other Than Commercial Products and Commercial Services.
    …mputer software documentation). The term does not include computer software or financial, administrative, cost or pricing, or management information, or information incidental to contract administration. Unlimited rights means rights to us…
  • DFARS 252.227-7018 Rights in Other Than Commercial Technical Data and Computer Software—Small Business Innovation Research Program and Small Business Technology Transfer Program.
    …mputer software documentation). The term does not include computer software or financial, administrative, cost or pricing, or management information, or information incidental to contract administration. Unlimited rights means rights to us…

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.