Oct 1, 2025 · This part describes policies and procedures for applying the Cost Accounting Standards Board (CASB) rules and regulations ( 48 CFR Chapter 99) to negotiated contracts …

Oct 1, 2025 · The practices disclosed for this contract shall be the same as the practices currently disclosed and applied on all other contracts and subcontracts being performed by the …

(a) The cost of an indirect function which exists for only a part of a cost accounting period may be allocated on the basis of data for that part of the cost accounting period if the cost is:

Nov 10, 2025 · (ii) The price can be determined to be fair and reasonable without the application of the Cost Accounting Standards; and (iii) There are demonstrated benefits to granting the …

Oct 1, 2025 · Offerors shall examine each part and provide the requested information in order to determine Cost Accounting Standards (CAS) requirements applicable to any resultant contract.

Subpart 9903.1 - General 9903.101 Cost Accounting Standards. Public Law 100-679 (41 U.S.C. 422) requires certain contractors and subcontractors to comply with Cost Accounting …

Oct 1, 2025 · 12.214 Cost Accounting Standards. Cost Accounting Standards (CAS) do not apply to contracts and subcontracts for the acquisition of commercial products or commercial …

Oct 1, 2025 · 30.101 Cost Accounting Standards. 30.101 Cost Accounting Standards. (a) 41 U.S.C. chapter 15 , Cost Accounting Standards, requires certain contractors and …

Oct 1, 2025 · 30.101 Cost Accounting Standards. (a) 41 U.S.C. chapter 15 , Cost Accounting Standards, requires certain contractors and subcontractors to comply with Cost Accounting …

Mar 11, 2021 · A quick reference of the Chapter 99 Parts Current thru: 11 March 2021 Last Update: 30 March 2021