48 CFR § 242.7200 - 242.7200 Scope of subpart.

---
identifier: "/us/cfr/t48/s242.7200"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 242.7200 - 242.7200   Scope of subpart."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "242.7200"
section_name: "242.7200   Scope of subpart."
chapter_number: 2
chapter_name: "DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE"
subchapter_number: "G"
subchapter_name: "CONTRACT MANAGEMENT"
part_number: "242"
part_name: "CONTRACT ADMINISTRATION AND AUDIT SERVICES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "41 U.S.C. 1303 and 48 CFR chapter 1."
regulatory_source: "56 FR 36437, July 31, 1991, unless otherwise noted."
cfr_part: "242"
---


# 242.7200 242.7200   Scope of subpart.

(a) This subpart provides policies, procedures, and standards for use in the evaluation of a contractor's material management and accounting system (MMAS).

(b) The policies, procedures, and standards in this subpart—

(1) Apply only when the contractor has contracts exceeding the simplified acquisition threshold that are not for the acquisition of commercial products or commercial services and are either—

(i) Cost-reimbursement contracts; or

(ii) Fixed-price contracts with progress payments made on the basis of costs incurred by the contractor as work progresses under the contract; and

(2) Do not apply to small businesses, educational institutions, or nonprofit organizations.

[65 FR 77833, Dec. 13, 2000, as amended at 88 FR 6588, Jan. 31, 2023]