48 CFR Part 9903
PART 9903—CONTRACT COVERAGE
- PART 9903—CONTRACT COVERAGE
- Chapter 99—Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of Management and Budget › Subchapter B—Procurement Practices and Cost Accounting Standards
- Subpart 9903.1—General
- 9903.101 Cost Accounting Standards.
- 9903.102 OMB approval under the Paperwork Reduction Act.
- Subpart 9903.2—CAS Program Requirements
- 9903.201 Contract requirements.
- 9903.201-1 CAS applicability.
- 9903.201-2 Types of CAS coverage.
- 9903.201-3 Solicitation provisions.
- 9903.201-4 Contract clauses.
- 9903.201-5 Waiver.
- 9903.201-6 Findings.
- 9903.201-7 Cognizant Federal agency responsibilities.
- 9903.201-8 Compliant accounting changes due to external restructuring activities.
- 9903.201-9 Treatment of certain compliant cost accounting practice changes related to conformance of CAS to GAAP.
- 9903.202 Disclosure requirements.
- 9903.202-1 General requirements.
- 9903.202-2 Impracticality of submission.
- 9903.202-3 Amendments and revisions.
- 9903.202-4 Privileged and confidential information.
- 9903.202-5 Filing Disclosure Statements.
- 9903.202-6 Adequacy of Disclosure Statement.
- 9903.202-7 [Reserved]
- 9903.202-8 Subcontractor Disclosure Statements.
- 9903.202-9 Illustration of Disclosure Statement Form, CASB-DS-1.
- 9903.202-10 Illustration of Disclosure Statement Form, CASB DS-2.
- Subpart 9903.3—CAS Rules and Regulations
- 9903.301 Definitions.
- 9903.302 Definitions, explanations, and illustrations of the terms, “cost accounting practice” and “change to a cost accounting practice.”
- 9903.302-1 Cost accounting practice.
- 9903.302-2 Change to a cost accounting practice.
- 9903.302-3 Illustrations of changes which meet the definition of “change to a cost accounting practice.”
- 9903.302-4 Illustrations of changes which do not meet the definition of “Change to a cost accounting practice.”
- 9903.303 Effect of filing Disclosure Statement.
- 9903.304 Concurrent full and modified coverage.
- 9903.305 Materiality.
- 9903.306 Interpretations.
- 9903.307 Cost Accounting Standards Preambles.
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