DoD is issuing a final rule amending the Defense Federal Acquisition Regulation Supplement (DFARS) to clarify requirements related to indirect offset costs associated with Foreign Military Sales offset agreements.  The rule revises DFARS 225.7303-2 entitled "Cost of Doing Business with a Foreign Government or an International Organization" by adding a new paragraph to provide guidelines to contracting officers when an indirect offset is a condition of a Foreign Military Sales acquisition. A reference to the Defense Security Cooperation Agency manual is also updated.  DoD does not expect this rule to have a significant economic impact on a substantial number of small entities. This rule will be included in future status updates as part of DoD's retrospective plan under Executive Order 13563, completed in August  2011. DoD's full plan can be accessed at: http://www.regulations.gov/#!docketDetail:D=DOD-2011-OS-0036.