{"data":{"id":"us/48-cfr-9900.000","jurisdiction":"us","citation":"48 CFR 9900.000","heading":"9900.000 Scope of chapter.","body":"This chapter describes policies and procedures for applying the Cost Accounting Standards (CAS) to negotiated contracts and subcontracts. This chapter does not apply to sealed bid contracts or to any contract with a small business concern (see 9903.201-1(b) for these and other exemptions).","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 99—COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET","PART 9900—SCOPE OF CHAPTER"],"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":"2a1acae13186ddb0ef9800ea900e8b69b1dd8810a859fc4f14209c6cc5c523c0","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-6107.704","next":"us/48-cfr-9901.301"},"notice":"GroundRules: Original legal text. Not legal advice."}