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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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53 sections with “indirect cost rate agreement”: the first 40

  • FAR 52.216-15 Predetermined Indirect Cost Rates.
    As prescribed in 16.307(g), insert the following clause: Predetermined Indirect Cost Rates (APR 1998) (a) Notwithstanding the Allowable Cost and Payment clause of this contract, the allowable indirect costs under this contract shall be ob…
  • FAR 42.703-2 Certificate of indirect costs.
    … 4307, 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 …
  • FAR 49.303-4 Adjustment of indirect costs.
    …ins 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 contract…
  • FAR 42.704 Billing rates.
    …t Federal agency official) or auditor responsible under 42.705 for establishing the final indirect cost rates also shall be responsible for determining the billing rates. (b) The contracting officer (or cognizant Federal agency official) o…
  • FAR 52.216-7 Allowable Cost and Payment.
    …irect travel; (E) Other direct in-house costs; and (F) Properly allocable and allowable indirect costs, as shown in the records maintained by the Contractor for purposes of obtaining reimbursement under Government contracts; and (iii) Th…
  • FAR 42.705-1 Contracting officer determination procedure.
    …ing officer (or cognizant Federal agency official) responsible for establishing the final indirect cost rates: (1) Business units of a multidivisional corporation under the cognizance of a corporate administrative contracting officer (see …
  • FAR 42.705-2 Auditor determination procedure.
    …licability and responsibility. (1) The cognizant Government auditor shall establish final indirect cost rates for business units not covered in 42.705-1(a). (2) In addition, auditor determination may be used for business units that are cov…
  • FAR 42.708 Quick-closeout procedure.
    …ng officer responsible for contract closeout shall negotiate the settlement of direct and indirect costs for a specific contract, task order, or delivery order to be closed, in advance of the determination of final direct costs and indirect…
  • FAR 42.801 Notice of intent to disallow costs.
    … of any segment of the contractor's organization. (e) If the notice involves elements of indirect cost, it shall not be issued without coordination with the contracting officer or auditor having authority for final indirect cost settlement…
  • FAR 52.230-6 Administration of Cost Accounting Standards.
    …esentative sample of affected CAS-covered contracts and subcontracts. (ii) The change in indirect rates multiplied by the total estimated base computed for each of the following groups: (A) Fixed-price contracts and subcontracts. (B) Fle…
  • FAR 15.407-4 Should-cost review.
    …evaluate significant elements of direct costs, such as material and labor, and associated indirect costs, usually associated with the production of major systems. When a program should-cost review is conducted relative to a contractor propo…
  • FAR 31.205-22 Lobbying and political activity costs.
    … (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 or contrac…
  • DFARS 231.205-70 External restructuring costs.
    …employee relocation), nor do they include other routine or ordinary activities charged as indirect costs that would otherwise have been incurred (e.g., planning and analysis, contract administration and oversight, or recurring financial and…
  • FAR 2.101 Definitions.
    …the system. Affiliates means associated business concerns or individuals if, directly or indirectly either one controls or can control the other; or third party controls or can control both, except as follows: (1) For use in subpart 9.4, …
  • FAR 15.404-4 Profit.
    …supervision and coordination needed to perform the contract task. (C) Conversion-related indirect costs. This subfactor measures how much the indirect costs contribute to contract performance. The labor elements in the allocable indirect c…
  • 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 42.703-1 Policy.
    (a) A single agency (see 42.705-1) shall be responsible for establishing final indirect cost rates for each business unit. These rates shall be binding on all agencies and their contracting offices, unless otherwise specifically prohibited …
  • 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 52.219-9 Small Business Subcontracting Plan.
    … under the criteria at 43 U.S.C. 1626(e)(1). This definition also includes ANC direct and indirect subsidiary corporations, joint ventures, and partnerships that meet the requirements of 43 U.S.C. 1626(e)(2). Commercial plan means a subcon…
  • FAR 52.230-2 Cost Accounting Standards.
    … CFR 9903.202-1 through 9903.202-5, including methods of distinguishing direct costs from indirect costs and the basis used for allocating indirect costs. The practices disclosed for this contract shall be the same as the practices currentl…
  • FAR 52.230-5 Cost Accounting Standards—Educational Institution.
    … CFR 9003.202-1 through 9903.202-5, including methods of distinguishing direct costs from indirect costs and the basis used for accumulating and allocating indirect costs. The practices disclosed for this contract shall be the same as the p…
  • DFARS 202.101 Definitions.
    …uant to a foreign military sale (FMS). There are two types of offsets: Direct offsets and indirect offsets. (1) A direct offset involves benefits or obligations, including supplies or services that are directly related to the item(s) being…
  • FAR 15.403-5 Instructions for submission of certified cost or pricing data and data other than certified cost or pricing data.
    …forward pricing rate agreements. Data supporting forward pricing rate agreements or final indirect cost proposals shall be submitted in a form acceptable to the contracting officer.
  • FAR 15.406-2 Certificate of current cost or pricing data.
    …n data may not be reasonably available before normal periodic closing dates (e.g., actual indirect costs). Data within the contractor's or a subcontractor's organization on matters significant to contractor management and to the Government …
  • FAR 31.201-6 Accounting for unallowable costs.
    …ampling process. (iii) The statistical sampling permits audit verification. (3) For any indirect cost in the selected sample that is subject to the penalty provisions at 42.709, the amount projected to the sampling universe from that samp…
  • FAR 31.205-18 Independent research and development and bid and proposal costs.
    …subsection, or as provided in agency regulations, costs for IR&D and B&P are allowable as indirect expenses on contracts to the extent that those costs are allocable and reasonable. (d) Deferred IR&D costs. (1) IR&D costs that were incurre…
  • FAR 31.205-35 Relocation costs.
    … loans. (d) If relocation costs for an employee have been allowed either as an allocable indirect or direct cost, and the employee resigns within 12 months for reasons within the employee's control, the contractor shall refund or credit th…
  • FAR 31.205-46 Travel costs.
    …artered aircraft used for any business purpose which is charged or allocated, directly or indirectly, to a Government contract, the contractor must maintain and make available manifest/logs for all flights on such company aircraft. As a min…
  • FAR 42.1204 Applicability of novation agreements.
    …ive effect to, any costs, taxes, or other expenses, or any related increases, directly or indirectly arising out of or resulting from the transfer or this Agreement, other than those that the Government in the absence of this transfer or Ag…
  • FAR 52.232-7 Payments under Time-and-Materials and Labor-Hour Contracts.
    …fically authorized by the Contracting 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…
  • DFARS 242.1204 Applicability of novation agreements.
    …ive effect to, any costs, taxes, or other expenses, or any related increases, directly or indirectly arising out of or resulting from the transfer or this Agreement, other than those that the Government in the absence of this transfer or Ag…
  • FAR 3.104-1 Definitions.
    … commissions, professional fees, and any other form of compensation, provided directly or indirectly for services rendered. Compensation is indirectly provided if it is paid to an entity other than the individual, specifically in exchange f…
  • FAR 31.105 Construction and architect-engineer contracts.
    …rsement contracts, including cost-reimbursement subcontracts thereunder; (2) Negotiating indirect cost rates; (3) Proposing, negotiating, or determining costs under terminated contracts; (4) Price revision of fixed-price incentive contra…
  • FAR 42.706 Distribution of documents.
    (a) The contracting officer or auditor shall promptly distribute executed copies of the indirect cost rate agreement to the contractor and to each affected contracting agency and shall provide copies of the agreement for the contract files,…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …abor hours, rates, and cost by appropriate category, and furnish bases for estimates. C. Indirect Costs. Indicate how you have computed and applied your indirect costs, including cost breakdowns. Show trends and budgetary data to provide a…
  • FAR 17.802 Policy.
    …or reverse auction services, other providers may incorporate a fee structure that uses an indirect payment method. When using an indirect payment method, the reverse auction service provider adds a fee(s) to the price of the successful offe…
  • FAR 19.701 Definitions.
    … under the criteria at 43 U.S.C. 1626(e)(1). This definition also includes ANC direct and indirect subsidiary corporations, joint ventures, and partnerships that meet the requirements of 43 U.S.C. 1626(e)(2). Commercial plan means a subcon…
  • FAR 30.605 Processing noncompliances.
    …the noncompliance. (ii) When the noncompliance involves cost accumulation, the change in indirect rates multiplied by the applicable base for flexibly-priced contracts and subcontracts. (iii) Any other method that provides a reasonable ap…
  • FAR 31.205-6 Compensation for personal services.
    …ss of fair market value, the contractor shall credit the amount of the excess to the same indirect cost pools that were charged for the ESOP contributions in the year in which the stock purchase occurs. However, when the trust purchases the…

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.