GroundRules
48 CFR 9903.302-2: 9903.302-2 Change to a cost accounting practice.
Where this section sits in the code
- Title 48—Federal Acquisition Regulations System
- CHAPTER 99—COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET
- SUBCHAPTER B—PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS
- PART 9903—CONTRACT COVERAGE
- Subpart 9903.3—CAS Rules and Regulations
Change to a cost accounting practice, as used in this part, means any alteration in a cost accounting practice, as defined in 9903.302-1, whether or not such practices are covered by a Disclosure Statement, except for the following:
(a) The initial adoption of a cost accounting practice for the first time a cost is incurred, or a function is created, is not a change in cost accounting practice. The partial or total elimination of a cost or the cost of a function is not a change in cost accounting practice. As used here, function is an activity or group of activities that is identifiable in scope and has a purpose or end to be accomplished.
(b) The revision of a cost accounting practice for a cost which previously had been immaterial is not a change in cost accounting practice.
Collected 2026-08-27T02:26:29Z. Source file · JSON