48 CFR § 9900.000 - 9900.000 Scope of chapter.

---
identifier: "/us/cfr/t48/s9900.000"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 9900.000 - 9900.000   Scope of chapter."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "9900.000"
section_name: "9900.000   Scope of chapter."
chapter_number: 99
chapter_name: "COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET"
part_number: "9900"
part_name: "SCOPE OF CHAPTER"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Pub. L. 100-679, 102 Stat. 4056, 41 U.S.C. 422."
cfr_part: "9900"
---


# 9900.000 9900.000   Scope of chapter.

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).

[57 FR 14153, Apr. 17, 1992]