In establishing fair and reasonable rate of payments for airlift service contracts in support of CRAF, USTRANSCOM, in accordance with10 U.S.C. 9511a,procedures,as.202, Direct Costs FAR 31.203, Indirect Costs FAR 31.205-6, Compensation for Personal Services, subparagraphs (g), (j), and (k) FAR 31.205-10, Cost of Money FAR 31.205-11, Depreciation FAR 31.205-18, Independent Research and Development and Bid and Proposal Costs FAR 31.205-19, Insurance and Indemnification FAR 31.205-26, Material Costs FAR 31.205-40, Special Tooling and Special Test Equipment Costs FAR 31.205-41, Taxes DFARS 231.205-18, Independent research and development and bid and proposal costs