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Indirect Cost Pools

What Goes Into a Provisional Billing Rate (PBR)?

September 17, 2025 by Vik Singh

DCAA Provisional Billing Rate (PBR) components showing indirect cost pools for fringe, overhead, and G&A according to FAR 42.704.

GovCon Wednesday’s Breaking Down the Key Components for DCAA ComplianceEstimated Read Time: 8 minutes For government contractors operating under cost-type or Time & Materials (T&M) contracts, submitting a Provisional Billing Rate (PBR) is a key step in billing the federal government for indirect costs. But submitting a PBR isn’t just about meeting a deadline it’s about submitting a complete, accurate, and supportable proposal that aligns with expectations set by the Defense Contract Audit… Read More

Filed Under: PBR Tagged With: Accounting System Compliance, Cost Allocation, DCAA Compliance, FAR 42.704, Fringe Overhead G&A, GovCon Accounting, Indirect Cost Pools, Indirect Rates, PBR Components, Provisional Billing Rates

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