48 CFR § 242.771-1 - 242.771-1 Scope.

---
identifier: "/us/cfr/t48/s242.771-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 242.771-1 - 242.771-1   Scope."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "242.771-1"
section_name: "242.771-1   Scope."
chapter_number: 2
chapter_name: "DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE"
subchapter_number: "G"
subchapter_name: "CONTRACT MANAGEMENT"
part_number: "242"
part_name: "CONTRACT ADMINISTRATION AND AUDIT SERVICES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "41 U.S.C. 1303 and 48 CFR chapter 1."
regulatory_source: "56 FR 36437, July 31, 1991, unless otherwise noted."
cfr_part: "242"
---


# 242.771-1 242.771-1   Scope.

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.

[88 FR 6600, Jan. 31, 2023]