{"data":{"id":"us/48-cfr-52.230-7","jurisdiction":"us","citation":"48 CFR 52.230-7","heading":"52.230-7 Proposal Disclosure—Cost Accounting Practice Changes.","body":"As prescribed in 30.201-3(c), insert the following provision:\nProposal Disclosure—Cost Accounting Practice Changes (APR 2005)\nThe offeror shall check “yes” below if the contract award will result in a required or unilateral change in cost accounting practice, including unilateral changes requested to be desirable changes.\nYes No\nIf the offeror checked “Yes” above, the offeror shall—\n(1) Prepare the price proposal in response to the solicitation using the changed practice for the period of performance for which the practice will be used; and\n(2) Submit a description of the changed cost accounting practice to the Contracting Officer and the Cognizant Federal Agency Official as pricing support for the proposal.\n(End of provision)","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 1—FEDERAL ACQUISITION REGULATION","SUBCHAPTER H—CLAUSES AND FORMS","PART 52—SOLICITATION PROVISIONS AND CONTRACT CLAUSES","Subpart 52.2—Text of Provisions and Clauses"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"8c68629cd794f907851886acec96965e35fec5b2023e02ab98f530c945b5fb87","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-52.230-6","next":"us/48-cfr-52.231"},"notice":"GroundRules: Original legal text. Not legal advice."}