{"data":{"id":"us/48-cfr-242.771-1","jurisdiction":"us","citation":"48 CFR 242.771-1","heading":"242.771-1 Scope.","body":"This section implements 10 U.S.C. 3762, Independent research and development costs: allowable costs; 10 U.S.C. 3763, Bid and proposal costs: allowable costs; and 10 U.S.C. 3847, Defense Contract Audit Agency: annual report.","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 2—DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE","SUBCHAPTER G—CONTRACT MANAGEMENT","PART 242—CONTRACT ADMINISTRATION AND AUDIT SERVICES","Subpart 242.7—Indirect Cost Rates"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"d009011ad0e1ba5f59a08b5872169e3dbc34765d3af3f94a2c6b351a86e9612f","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-242.771","next":"us/48-cfr-242.771-2"},"notice":"GroundRules: Original legal text. Not legal advice."}