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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20 sections with “settlement of indirect cost rates”

  • FAR 49.303-4 Adjustment of indirect costs.
    …ost 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 contractor to— (1) Negotiate the amount of ind…
  • FAR 42.705 Final indirect cost rates.
    …hin 120 days (or longer period, if approved in writing by the contracting officer,) after settlement of the final annual indirect cost rates for all years of a physically complete contract, the contractor must submit a completion invoice or…
  • FAR 42.801 Notice of intent to disallow costs.
    …for administering the contract shall make every reasonable effort to reach a satisfactory settlement through discussions with the contractor. (b) A notice of intent to disallow such costs usually results from monitoring contractor costs. T…
  • FAR 31.110 Indirect cost rate certification and penalties on unallowable costs.
    …ntract clause prescription. (b) If unallowable costs are included in final indirect cost settlement proposals, penalties may be assessed. See 42.709 for administrative procedures regarding the penalty assessment provisions and the related …
  • FAR 4.804-1 Closeout by the office administering the contract.
    …ting officer receives 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 comple…
  • FAR 52.216-7 Allowable Cost and Payment.
    …and billed, as required in paragraph (d)(2)(iii)(I) of this section, within 60 days after settlement of final indirect cost rates. (3) The Contractor and the appropriate Government representative shall execute a written understanding setti…
  • FAR 42.705-1 Contracting officer determination procedure.
    …s questioned, with identification of items and amounts allowed or disallowed in the final settlement as well as the disposition of period costing or allocability issues, (C) reasons why any recommendations of the auditor or other Governmen…
  • FAR 31.205-35 Relocation costs.
    …xing up expenses), utilities, taxes, property insurance, and mortgage interest, after the settlement date or lease date of a new permanent residence, except that these costs, when added to the costs described in paragraph (a)(3) of this sub…
  • FAR 42.704 Billing rates.
    … indirect costs to be distributed or of the bases of distribution to be used in the final settlement. (e) When the contractor provides to the cognizant contracting officer the certified final indirect cost rate proposal in accordance with …
  • FAR 42.302 Contract administration functions.
    … by agency acquisition regulations. (24) Negotiate and execute contractual documents for settlement of partial and complete contract terminations for convenience, except as otherwise prescribed by part 49. (25) Negotiate and execute contr…
  • FAR 52.216-10 Incentive Fee.
    …t and royalty reports, and is not delinquent in submitting final vouchers on prior years' settlements. The Contracting Officer may release up to 90 percent of the fee withholds under this contract based on the Contractor's past performance …
  • FAR 2.101 Definitions.
    …inent law, regulation, or contract, cannot be included in prices, cost-reimbursements, or settlements under a Government contract to which it is allocable. Unique and innovative concept, when used relative to an unsolicited research propos…
  • FAR 3.104-1 Definitions.
    …rder, or an order under a Basic Ordering Agreement; (5) The amount paid or to be paid in settlement of a claim; or (6) The estimated monetary value of negotiated overhead or other rates when applied to the Government portion of the applic…
  • FAR 31.001 Definitions.
    … submission used as a basis for pricing a contract, contract modification, or termination settlement or for securing payments thereunder. Qualified pension plan means a pension plan comprising a definite written program communicated to and…
  • FAR 31.104 Contracts with educational institutions.
    … in evaluating costs in connection with negotiating fixed-price contracts and termination settlements.
  • FAR 31.205-6 Compensation for personal services.
    …sulting from underpaid work actually performed are allowable, if required by a negotiated settlement, order, or court decree. (2) Payments to union employees for the difference in their past and current wage rates for working without a con…
  • FAR 42.702 Purpose.
    … than one contract or agency is involved; (2) Economy of administration; and (3) Timely settlement under cost-reimbursement contracts. (b) Establishing billing rates provides a method for interim reimbursement of indirect costs at estima…
  • 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 42.708 Quick-closeout procedure.
    (a) The contracting 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 c…
  • DFARS 242.708 Quick-closeout procedure.
    …act 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 determination of final d…

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.