{"data":{"id":"us-ky/krs-45a.140","jurisdiction":"us-ky","citation":"KRS 45A.140","heading":"Accounting system.","body":"Except with respect to firm fixed price type contracts, no contract type shall be used\nunless it has been determined in writing that the proposed contractor's accounting system\nwill permit timely development of all necessary cost data in the form required by the\nspecific contract type contemplated and that the contractor's accounting system is\nadequate to allocate costs in accordance with generally accepted accounting principles.","path":["KRS Chapter 45A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=22354","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:06Z","sha256":"99fc14bb11f2b3e160d893e0d3db9be5ce712c6f5acf269014920bdf90334e57","source_id":"us-ky","stale":false,"prev":"us-ky/krs-45a.137","next":"us-ky/krs-45a.145"},"notice":"GroundRules: Original legal text. Not legal advice."}