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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8 sections with “indirect appeal”

  • FAR 42.705-3 Educational institutions.
    (a) General. (1) Postdetermined final indirect cost rates shall be used in the settlement of indirect costs for all cost-reimbursement contracts with educational institutions, unless predetermined final indirect cost rates are authorized an…
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    … for services to be excluded from the hourly rates prescribed in the schedule.]; and (E) Indirect costs specifically provided for in this clause. (iv) Subcontract means any contract, as defined in FAR Subpart 2.1, entered into with a subc…
  • FAR 44.203 Consent limitations.
    …o a subcontract merely because it contains a clause giving the subcontractor the right of indirect appeal to an agency board of contract appeals if the subcontractor is affected by a dispute between the Government and the prime contractor. …
  • FAR 9.403 Definitions.
    …ness concerns, organizations, or individuals are affiliates of each other if, directly or indirectly— (i) Either one controls or has the power to control the other; or (ii) A third party controls or has the power to control both. (2) Ind…
  • FAR 15.407-1 Defective certified cost or pricing data.
    …ed. Such offsets need not be in the same cost groupings (e.g., material, direct labor, or indirect costs). (6) An offset shall not be allowed if— (i) The understated data were known by the contractor to be understated before the “as of” d…
  • FAR 4.804-1 Closeout by the office administering the contract.
    …eceives evidence of physical completion. (3) Files for contracts requiring settlement of indirect cost rates should be closed within 36 months of the month in which the contracting officer receives evidence of physical completion. (4) Fil…
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    … Affiliates, as used in this definition, means business concerns, one of whom directly or indirectly controls or has the power to control the others, or a third party or parties control or have the power to control the others. In determinin…
  • FAR 52.215-2 Audit and Records—Negotiation.
    …roperly all costs claimed to have been incurred or anticipated to be incurred directly or indirectly in performance of this contract. This right of examination shall include inspection at all reasonable times of the Contractor's plants, or …

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.