{"data":{"id":"us/48-cfr-42.709-1","jurisdiction":"us","citation":"48 CFR 42.709-1","heading":"42.709-1 Scope.","body":"(a) This section implements 10 U.S.C. 3743 and 41 U.S.C. 4303. It covers the assessment of penalties against contractors which include unallowable indirect costs in—\n(1) Final indirect cost rate proposals; or\n(2) The final statement of costs incurred or estimated to be incurred under a fixed-price incentive contract.\n(b) This section applies to all contracts in excess of $1 million, except fixed-price contracts without cost incentives or any firm-fixed-price contracts for the purchase of commercial products or commercial services.","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 1—FEDERAL ACQUISITION REGULATION","SUBCHAPTER G—CONTRACT MANAGEMENT","PART 42—CONTRACT ADMINISTRATION AND AUDIT SERVICES","Subpart 42.7—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":"2891167c562ebfee1dcb2a56c0b2efb287f880f52f08f88e876e3159494dcacf","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-42.709","next":"us/48-cfr-42.709-2"},"notice":"GroundRules: Original legal text. Not legal advice."}