FAR and DFARS › FAR Part 30: Cost Accounting Standards Administration › Subpart 30.2
FAR 30.201 Contract requirements.
The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.
In plain English
This section explains that certain negotiated contracts must follow Cost Accounting Standards (CAS) unless they are exempt under the rules in 48 CFR 9903.201-1. It also notes that CAS-covered contracts can have either full or modified coverage, as determined by 48 CFR 9903.201-2.
Applies to: Negotiated contracts and subcontracts
Key terms: CAS · exempt · negotiated contracts · full coverage · modified coverage
Written by AI from this section's text. A guide, not legal advice: the text below rules.
The text
Title 48 CFR 9903.201-1 describes the rules for determining whether a proposed contract or subcontract is exempt from CAS. Negotiated contracts not exempt in accordance with 48 CFR 9903.201-1(b) shall be subject to CAS. A CAS-covered contract may be subject to either full or modified coverage. The rules for determining whether full or modified coverage applies are in 48 CFR 9903.201-2.
Sections that refer to it
- 12.214 Cost Accounting Standards.
← 30.102 Cost Accounting Standards Board publication. · 30.201-1 CAS applicability. →
Rule changes for FAR Part 30
- Federal Acquisition Regulation: Inflation Adjustment of Acquisition-Related Thresholds ↗ · final rule 2025-08-27 · effective 2025-10-01
- Federal Acquisition Regulation: Inflation Adjustment of Acquisition-Related Thresholds ↗ · proposed 2024-11-29 · comments due 2025-01-28
Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.