48 CFR § 9903.201-8 - 9903.201-8 Compliant accounting changes due to external restructuring activities.

---
identifier: "/us/cfr/t48/s9903.201-8"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 9903.201-8 - 9903.201-8   Compliant accounting changes due to external restructuring activities."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "9903.201-8"
section_name: "9903.201-8   Compliant accounting changes due to external restructuring activities."
chapter_number: 99
chapter_name: "COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET"
subchapter_number: "B"
subchapter_name: "PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS"
part_number: "9903"
part_name: "CONTRACT COVERAGE"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Public Law 111-350, 124 Stat. 3677, 41 U.S.C. 1502."
regulatory_source: "57 FR 14153, Apr. 17, 1992, unless otherwise noted."
cfr_part: "9903"
---


# 9903.201-8 9903.201-8   Compliant accounting changes due to external restructuring activities.

The contract price and cost adjustment requirements of this part 9903 are not applicable to compliant cost accounting practice changes directly associated with external restructuring activities that are subject to and meet the requirements of 10 U.S.C. 2325.

[65 FR 37472, June 14, 2000]