{"data":{"id":"us/23-cfr-140.907","jurisdiction":"us","citation":"23 CFR 140.907","heading":"Overhead and indirect construction costs.","body":"(a) A State may elect to reimburse the railroad company for its overhead and indirect construction costs.\n(b) The FHWA will participate in these costs provided that:\n(1) The costs are distributed to all applicable work orders and other functions on an equitable and uniform basis in accordance with generally accepted accounting principles;\n(2) The costs included in the distribution are limited to costs actually incurred by the railroad;\n(3) The costs are eligible in accordance with the Federal Acquisition Regulation (48 CFR), part 31, Contract Cost Principles and Procedures, relating to contracts with commercial organizations;\n(4) The costs are considered reasonable;\n(5) Records are readily available at a single location which adequately support the costs included in the distribution, the method used for distributing the costs, and the basis for determining additive rates;\n(6) The rates are adjusted at least annually taking into consideration any overrecovery or underrecovery of costs; and\n(7) The railroad maintains written procedures which assure proper control and distribution of the overhead and indirect construction costs.","path":["Title 23—Highways","CHAPTER I—FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION","SUBCHAPTER B—PAYMENT PROCEDURES","PART 140—REIMBURSEMENT","Subpart I—Reimbursement for Railroad Work"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-23.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:50Z","sha256":"b06c2a2a4612ce6d8292c0cff79a69eebab96f21047d13924d2c375d91653d2e","source_id":"us-cfr","stale":true,"prev":"us/23-cfr-140.906","next":"us/23-cfr-140.908"},"notice":"GroundRules: Original legal text. Not legal advice."}