48 CFR · Federal Acquisition Regulation and Defense supplement

FAR and DFARS navigator

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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5 sections with “intermediate cost objective”

  • FAR 2.101 Definitions.
    …including renewable domestic agricultural materials and forestry materials, or that is an intermediate ingredient or feedstock. The term includes, with respect to forestry materials, forest products that meet biobased content requirements, …
  • FAR 31.203 Indirect costs.
    …ctly to the contract or other work, indirect costs are those remaining to be allocated to intermediate or two or more final cost objectives. No final cost objective shall have allocated to it as an indirect cost any cost, if other costs inc…
  • FAR 31.001 Definitions.
    …functions in support of the operations of the various segments. An organization which has intermediate levels, such as groups, may have several home offices which report to a common home office. An intermediate organization may be both a se…
  • FAR 31.205-6 Compensation for personal services.
    …ions at the contractor's headquarters, other than the CEO; and (3) If the contractor has intermediate home offices or segments that report directly to the contractor's headquarters, the five most highly compensated employees in management …
  • DFARS 252.242-7006 Accounting System Administration.
    … A logical and consistent method for the accumulation and allocation of indirect costs to intermediate and final cost objectives; (5) Accumulation of costs under general ledger control; (6) Reconciliation of subsidiary cost ledgers and co…

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.