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FAR and DFARS › FAR Part 30: Cost Accounting Standards Administration › Subpart 30.2

FAR 30.201-1 CAS applicability.

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 addresses when Cost Accounting Standards (CAS) apply to a contract. It points to the detailed CAS applicability rules in 48 CFR 9903.201-1 and states that the contract-level threshold for tentative CAS applicability is the amount set in 10 U.S.C. 3702(a)(1)(A), adjusted for inflation. Contractors need to know this because it determines whether CAS requirements may apply to their contract.

Applies to: Government contractors and contracts potentially subject to Cost Accounting Standards

Key terms: CAS · tentative applicability · threshold · contract level · adjusted for inflation

Written by AI from this section's text. A guide, not legal advice: the text below rules.

The text

(a) See 48 CFR 9903.201-1.

(b) In accordance with 41 U.S.C. 1502(b)(1)(B), the threshold for determining the tentative applicability of CAS at the contract level is the amount set forth in 10 U.S.C. 3702(a)(1)(A), as adjusted for inflation in accordance with 41 U.S.C. 1908.

Sections that refer to it

  • 12.214 Cost Accounting Standards.

← 30.201 Contract requirements. · 30.201-2 Types of CAS coverage. →

Rule changes for FAR Part 30

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.

FAR 30.201-1 CAS applicability · SpendQuery