48 CFR · Federal Acquisition Regulation and Defense supplement

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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.

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9 sections with “Affected CAS-covered contract or subcontract”

  • FAR 30.604 Processing changes to disclosed or established cost accounting practices.
    …on to the CFAO on the estimated overall impact of a change in cost accounting practice on affected CAS-covered contracts and subcontracts that were awarded based on the previous cost accounting practice; (2) Assists the CFAO in determining…
  • FAR 52.230-6 Administration of Cost Accounting Standards.
    …hrough (i) and (k) through (n) of this clause: (a) Definitions. As used in this clause— Affected CAS-covered contract or subcontract means a contract or subcontract subject to CAS rules and regulations for which a Contractor or subcontrac…
  • FAR 30.605 Processing noncompliances.
    …d subcontract price or cost accumulations, as applicable: (i) A representative sample of affected CAS-covered contracts and subcontracts affected by the noncompliance. (ii) When the noncompliance involves cost accumulation, the change in …
  • FAR 31.205-6 Compensation for personal services.
    …ary 1, 1998, under contracts awarded before June 24, 2014, and applies whether or not the affected contracts were previously subject to a statutory limitation on such costs. (Note that pursuant to section 804 of Pub. L. 105-261, the definit…
  • FAR 30.001 Definitions.
    As used in this part— Affected CAS-covered contract or subcontract means a contract or subcontract subject to Cost Accounting Standards (CAS) rules and regulations for which a contractor or subcontractor— (1) Used one cost accounting prac…
  • FAR 52.230-5 Cost Accounting Standards—Educational Institution.
    … must be amended accordingly. If the contract price or cost allowance of this contract is affected by such changes, adjustment shall be made in accordance with paragraph (a)(4) or (a)(5) of this clause, as appropriate. (3) Comply with all …
  • FAR 52.230-2 Cost Accounting Standards.
    … must be amended accordingly. If the contract price or cost allowance of this contract is affected by such changes, adjustment shall be made in accordance with subparagraph (a)(4) or (a)(5) of this clause, as appropriate. (3) Comply with a…
  • FAR 31.205-11 Depreciation.
    … and (2) If it is determined that the terms of the capital lease have been significantly affected by the fact that the lessee and lessor are related, depreciation charges are not allowable in excess of those that would have occurred if the…
  • FAR 52.230-3 Disclosure and Consistency of Cost Accounting Practices.
    …e change must be applied prospectively to this contract, and the Disclosure Statement, if affected, must be amended accordingly. (ii) The Contractor shall, when the parties agree to a change to a cost accounting practice and the Contractin…

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.