[Code of Federal Regulations] [Title 48, Volume 1] [Revised as of October 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 48CFR42.700] [Page 793] TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM CHAPTER 1--FEDERAL ACQUISITION REGULATION PART 42_CONTRACT ADMINISTRATION AND AUDIT SERVICES--Table of Contents Subpart 42.7_Indirect Cost Rates Sec. 42.700 Scope of subpart. This subpart prescribes policies and procedures for establishing (a) billing rates and (b) final indirect cost rates.