{"data":{"id":"us/48-cfr-9903.302","jurisdiction":"us","citation":"48 CFR 9903.302","heading":"9903.302 Definitions, explanations, and illustrations of the terms, “cost accounting practice” and “change to a cost accounting practice.”","body":"","path":["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"],"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":"e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-9903.301","next":"us/48-cfr-9903.302-1"},"notice":"GroundRules: Original legal text. Not legal advice."}