48 CFR § 9903.302-2 - 9903.302-2 Change to a cost accounting practice.
---
identifier: "/us/cfr/t48/s9903.302-2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 9903.302-2 - 9903.302-2 Change to a cost accounting practice."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "9903.302-2"
section_name: "9903.302-2 Change to a cost accounting practice."
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"
---
# 9903.302-2 9903.302-2 Change to a cost accounting practice.
*Change to a cost accounting practice,* as used in this part, means any alteration in a cost accounting practice, as defined in 9903.302-1, whether or not such practices are covered by a Disclosure Statement, except for the following:
(a) The initial adoption of a cost accounting practice for the first time a cost is incurred, or a function is created, is not a change in cost accounting practice. The partial or total elimination of a cost or the cost of a function is not a change in cost accounting practice. As used here, function is an activity or group of activities that is identifiable in scope and has a purpose or end to be accomplished.
(b) The revision of a cost accounting practice for a cost which previously had been immaterial is not a change in cost accounting practice.