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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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17 sections with “CAS-covered Contracts”

  • 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 30.604 Processing changes to disclosed or established cost accounting practices.
    … 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 whether …
  • FAR 30.605 Processing noncompliances.
    …ract 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 indirect …
  • FAR 31.205-18 Independent research and development and bid and proposal costs.
    …proposal costs, are incorporated in their entirety and shall apply as follows— (1) Fully-CAS-covered contracts. Contracts that are fully-CAS-covered shall be subject to all requirements of 48 CFR 9904.420. (2) Modified CAS-covered and non…
  • FAR 52.230-6 Administration of Cost Accounting Standards.
    …) 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 subcontractor— (1)…
  • FAR 52.230-1 Cost Accounting Standards Notices and Certification.
    … Statement. CAUTION: Offerors currently required to disclose because they were awarded a CAS-covered prime contract or subcontract of $50 million or more in the current cost accounting period may not claim this exemption (4). Further, the …
  • FAR 30.201-4 Contract clauses.
    …pecified in 48 CFR part 9904, to disclose actual cost accounting practices (applicable to CAS-covered contracts only), and to follow disclosed and established cost accounting practices consistently. (b) Disclosure and consistency of cost a…
  • FAR 30.201-5 Waiver.
    …bursement). (3) Whether the segment(s) that will perform the contract or subcontract has CAS-covered contracts or subcontracts. (4) A description of the item(s) being procured. (5) When the contractor or subcontractor will not accept the…
  • FAR 30.601 Responsibility.
    …shall make all CAS-related required determinations and findings (see Subpart 1.7) for all CAS-covered contracts and subcontracts, including— (1) Whether a change in cost accounting practice or noncompliance has occurred; and (2) If a chan…
  • FAR 30.603-2 Unilateral and desirable changes.
    …ns directly associated with the change that will result in cost savings for segments with CAS-covered contracts and subcontracts over a period for which forward pricing rates are developed or 5 years, whichever is shorter, and the cost savi…
  • FAR 31.205-6 Compensation for personal services.
    …t 48 CFR 9904.413-50(c)(12)(vi) is the sum of the pension plan costs allocated to all non-CAS-covered contracts and subcontracts that are subject to Subpart 31.2 or for which certified cost or pricing data were submitted. (ii) For all othe…
  • FAR 31.205-11 Depreciation.
    …f Tangible Capital Assets, shall adhere to the requirement of that standard for all fully CAS-covered contracts and may elect to adopt the standard for all other contracts. All requirements of 48 CFR 9904.409 are applicable if the election …
  • FAR 52.230-2 Cost Accounting Standards.
    …ed herein by reference and the Contractor, in connection with this contract, shall— (1) (CAS-covered Contracts Only) By submission of a Disclosure Statement, disclose in writing the Contractor's cost accounting practices as required by 48 …
  • FAR 52.230-3 Disclosure and Consistency of Cost Accounting Practices.
    …, in effect on the date of award of this contract as indicated in 48 CFR part 9904. (2) (CAS-covered Contracts Only) If it is a business unit of a company required to submit a Disclosure Statement, disclose in writing its cost accounting p…
  • FAR 52.230-5 Cost Accounting Standards—Educational Institution.
    …ed herein by reference and the Contractor, in connection with this contract, shall— (1) (CAS-covered Contracts only). If a business unit of an educational institution (defined as an institution of higher education in the OMB Uniform Guidan…
  • FAR 30.201 Contract requirements.
    …d 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…
  • FAR 31.201-2 Determining allowability.
    …de applicable by the cost principles in this subpart are mandatory unless the contract is CAS-covered (see 48 CFR 9903). Business units that are not otherwise subject to these standards under a CAS clause are subject to the selected standar…

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.