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Indirect Costs
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Indirect Costs

Indirect Cost Rate Structures & Pools

Indirect cost rate structures determine how overhead, G&A, fringe, and other indirect costs are allocated to contracts. Proper rate development and documentation is critical for DCAA audit compliance and accurate contract pricing.

Key Topics

Overhead (OH) rate structures
General & Administrative (G&A) expenses
Fringe benefit pools and rates
Material handling rates
Allocation base selection
Forward pricing rate proposals
Provisional vs. final billing rates
Rate reconciliation and true-up

Sample Questions

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How do I structure my indirect cost pools?

What is the difference between overhead and G&A?

How do I select the appropriate allocation base?

What goes into a forward pricing rate proposal?

How are provisional billing rates established?

What is the process for settling final indirect cost rates?

Key References

FAR 31.203
Indirect Costs
CAS 410
Allocation of Business Unit G&A
CAS 418
Allocation of Direct and Indirect Costs
FAR 42.704
Billing Rates
FAR 42.705
Final Indirect Cost Rates
DCAA CAM 6-600
Incurred Indirect Cost Audit

Related Domains

DCAA
CAS
FAR Part 31
DCAA CAM

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