Title 48, Part 9903 — Contract Coverage
34 sections
Section 9903.101
9903.101 Cost Accounting Standards.
Section 9903.102
9903.102 OMB approval under the Paperwork Reduction Act.
Section 9903.201
9903.201 Contract requirements.
Section 9903.201-1
9903.201-1 CAS applicability.
Section 9903.201-2
9903.201-2 Types of CAS coverage.
Section 9903.201-3
9903.201-3 Solicitation provisions.
Section 9903.201-4
9903.201-4 Contract clauses.
Section 9903.201-5
9903.201-5 Waiver.
Section 9903.201-6
9903.201-6 Findings.
Section 9903.201-7
9903.201-7 Cognizant Federal agency responsibilities.
Section 9903.201-8
9903.201-8 Compliant accounting changes due to external restructuring activities.
Section 9903.201-9
9903.201-9 Treatment of certain compliant cost accounting practice changes related to conformance of CAS to GAAP.
Section 9903.202
9903.202 Disclosure requirements.
Section 9903.202-1
9903.202-1 General requirements.
Section 9903.202-2
9903.202-2 Impracticality of submission.
Section 9903.202-3
9903.202-3 Amendments and revisions.
Section 9903.202-4
9903.202-4 Privileged and confidential information.
Section 9903.202-5
9903.202-5 Filing Disclosure Statements.
Section 9903.202-6
9903.202-6 Adequacy of Disclosure Statement.
Section 9903.202-7
9903.202-7 [Reserved]
Section 9903.202-8
9903.202-8 Subcontractor Disclosure Statements.
Section 9903.202-9
9903.202-9 Illustration of Disclosure Statement Form, CASB-DS-1.
Section 9903.202-10
9903.202-10 Illustration of Disclosure Statement Form, CASB DS-2.
Section 9903.301
9903.301 Definitions.
Section 9903.302
9903.302 Definitions, explanations, and illustrations of the terms, “cost accounting practice” and “change to a cost accounting practice.”
Section 9903.302-1
9903.302-1 Cost accounting practice.
Section 9903.302-2
9903.302-2 Change to a cost accounting practice.
Section 9903.302-3
9903.302-3 Illustrations of changes which meet the definition of “change to a cost accounting practice.”
Section 9903.302-4
9903.302-4 Illustrations of changes which do not meet the definition of “Change to a cost accounting practice.”
Section 9903.303
9903.303 Effect of filing Disclosure Statement.
Section 9903.304
9903.304 Concurrent full and modified coverage.
Section 9903.305
9903.305 Materiality.
Section 9903.306
9903.306 Interpretations.
Section 9903.307
9903.307 Cost Accounting Standards Preambles.