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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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28 sections with “indirect expenses”

  • FAR 42.707 Cost-sharing rates and limitations on indirect cost rates.
    …zed, 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 contr…
  • 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 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 31.205-42 Termination costs.
    …on, protection, and disposition of property acquired or produced for the contract. (iii) Indirect costs related to salary and wages incurred as settlement expenses in (i) and (ii); normally, such indirect costs shall be limited to payroll …
  • 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 52.216-7 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 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…
  • FAR 31.001 Definitions.
    …This term includes both direct assignment of cost and the reassignment of a share from an indirect cost pool. Compensated personal absence means any absence from work for reasons such as illness, vacation, holidays, jury duty, military tra…
  • FAR 31.205-13 Employee morale, health, welfare, food service, and dormitory costs and credits.
    …st savings. (2) Costs of food and dormitory services shall include an allocable share of indirect expenses pertaining to these activities. (e) When the contractor has an arrangement authorizing an employee association to provide or operat…
  • 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 31.205-22 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 225.7303-2 Cost of doing business with a foreign government or an international organization.
    … satisfy or administer the offset agreement or to bear any of the associated costs. (iv) Indirect offset costs are deemed reasonable for purposes of FAR parts 15 and 31 with no further analysis necessary on the part of the contracting offi…
  • FAR 16.601 Time-and-materials contracts.
    …ory specified in the contract, travel, computer usage charges, etc.); and (4) Applicable indirect costs. (b) Description. A time-and-materials contract provides for acquiring supplies or services on the basis of— (1) Direct labor hours a…
  • FAR 52.232-12 Advance Payments.
    …operly allocable, allowable, and reasonable costs for direct materials, direct labor, and indirect costs. Other withdrawals require approval in writing by the administering office. Determinations of whether costs are properly allocable, all…
  • DFARS 252.204-7023 Reporting Requirements for Contracted Services.
    …ts 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 under this contract or ord…
  • FAR 4.1701 Definitions.
    …ts of which are normally applied to a contractor's general and administrative expenses or indirect costs.
  • FAR 23.103 Policy.
    …costs which are normally applied to a contractor's general and administrative expenses or indirect costs).
  • 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 31.205-35 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 52.204-10 Reporting Executive Compensation and First-Tier Subcontract Awards.
    …ts 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 which a first-tier subcontrac…
  • FAR 52.204-14 Service Contract Reporting Requirements.
    …ts 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 October 31, for services perfo…
  • FAR 52.204-15 Service Contract Reporting Requirements for Indefinite-Delivery Contracts.
    …ts 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 October 31, for services perfo…
  • FAR 52.223-23 Sustainable Products and Services.
    …sts 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 facilities to the same extent…
  • DFARS 204.1701 Definitions.
    …ts of which are normally applied to a contractor's general and administrative expenses or indirect costs.
  • 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 (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.