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FEDERAL · 48 CFR

Part 9903 — Contract Coverage

34 sections · Title 48: Federal Acquisition Regulations System

§ 9903.101Cost Accounting Standards.
§ 9903.102OMB approval under the Paperwork Reduction Act.
§ 9903.201Contract requirements.
§ 9903.201-1CAS applicability.
§ 9903.201-2Types of CAS coverage.
§ 9903.201-3Solicitation provisions.
§ 9903.201-4Contract clauses.
§ 9903.201-5Waiver.
§ 9903.201-6Findings.
§ 9903.201-7Cognizant Federal agency responsibilities.
§ 9903.201-8Compliant accounting changes due to external restructuring activities.
§ 9903.201-9Treatment of certain compliant cost accounting practice changes related to conformance of CAS to GAAP.
§ 9903.202Disclosure requirements.
§ 9903.202-1General requirements.
§ 9903.202-2Impracticality of submission.
§ 9903.202-3Amendments and revisions.
§ 9903.202-4Privileged and confidential information.
§ 9903.202-5Filing Disclosure Statements.
§ 9903.202-6Adequacy of Disclosure Statement.
§ 9903.202-79903.202-7 [Reserved]
§ 9903.202-8Subcontractor Disclosure Statements.
§ 9903.202-9Illustration of Disclosure Statement Form, CASB-DS-1.
§ 9903.202-10Illustration of Disclosure Statement Form, CASB DS-2.
§ 9903.301Definitions.
§ 9903.302Definitions, explanations, and illustrations of the terms, “cost accounting practice” and “change to a cost accounting practice.”
§ 9903.302-1Cost accounting practice.
§ 9903.302-2Change to a cost accounting practice.
§ 9903.302-3Illustrations of changes which meet the definition of “change to a cost accounting practice.”
§ 9903.302-4Illustrations of changes which do not meet the definition of “Change to a cost accounting practice.”
§ 9903.303Effect of filing Disclosure Statement.
§ 9903.304Concurrent full and modified coverage.
§ 9903.305Materiality.
§ 9903.306Interpretations.
§ 9903.307Cost Accounting Standards Preambles.