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Regulations last checked for updates: Feb 10, 2026

Title 48 - Federal Acquisition Regulations System last revised: Jan 28, 2026
All TitlesTitle 48Chapter 1Part 42Subpart 42.7 - Subpart 42.7—Indirect Cost Rates
  • 42.700 - 42.700 Scope of subpart.
  • 42.701 - 42.701 Definition.
  • 42.702 - 42.702 Purpose.
  • 42.703 - 42.703 General.
  • 42.703-1 - 42.703-1 Policy.
  • 42.703-2 - 42.703-2 Certificate of indirect costs.
  • 42.704 - 42.704 Billing rates.
  • 42.705 - 42.705 Final indirect cost rates.
  • 42.705-1 - 42.705-1 Contracting officer determination procedure.
  • 42.705-2 - 42.705-2 Auditor determination procedure.
  • 42.705-3 - 42.705-3 Educational institutions.
  • 42.705-4 - 42.705-4 State and local governments.
  • 42.705-5 - 42.705-5 Nonprofit organizations other than educational and state and local governments.
  • 42.706 - 42.706 Distribution of documents.
  • 42.707 - 42.707 Cost-sharing rates and limitations on indirect cost rates.
  • 42.708 - 42.708 Quick-closeout procedure.
  • 42.709 - 42.709 Penalties for Unallowable Costs.
  • 42.709-1 - 42.709-1 Scope.
  • 42.709-2 - 42.709-2 General.
  • 42.709-3 - 42.709-3 Responsibilities.
  • 42.709-4 - 42.709-4 Assessing the penalty.
  • 42.709-5 - 42.709-5 Computing interest.
  • 42.709-6 - 42.709-6 Waiver of the penalty.
  • 42.709-7 - 42.709-7 Contract clause.
authority: 41 U.S.C. 1121(b); 40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113.
source: 48 FR 42370, Sept. 19, 1983, unless otherwise noted.
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