48 CFR 9903.304: 9903.304 Concurrent full and modified coverage.
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
Contracts subject to full coverage may be performed during a period in which a previously awarded contract subject to modified coverage is being performed. Compliance with full coverage may compel the use of cost accounting practices that are not required under modified coverage. Under these circumstances the cost accounting practices applicable to contracts subject to modified coverage need not be changed. Any resulting differences in practices between contracts subject to full coverage and those subject to modified coverage shall not constitute a violation of 9904.401 and 9904.402. This principle also applies to contracts subject to modified coverage being performed during a period in which a previously awarded contract subject to full coverage is being performed.
Collected 2026-08-27T02:26:29Z. Source file · JSON