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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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67 sections with “Cost Accounting Standards”: the first 40

  • FAR 52.230-1 Cost Accounting Standards Notices and Certification.
    As prescribed in 30.201-3(a), insert the following provision: Cost Accounting Standards Notices and Certification (JUN 2020) This notice does not apply to small businesses or foreign governments. This notice is in three parts, identified …
  • FAR 52.230-2 Cost Accounting Standards.
    As prescribed in 30.201-4(a)(1), insert the following clause: Cost Accounting Standards (JUN 2020) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are incorporated herein by ref…
  • FAR 52.230-5 Cost Accounting Standards—Educational Institution.
    As prescribed in 30.201-4(e)(1), insert the following clause: Cost Accounting Standards—Educational Institution (JUN 2020) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are in…
  • FAR 52.230-6 Administration of Cost Accounting Standards.
    As prescribed in 30.201-4(d)(1), insert the following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering the Cost Accounting Standards (CAS) requirements under this contract, the Contractor sha…
  • FAR 12.214 Cost Accounting Standards.
    Cost Accounting Standards (CAS) do not apply to contracts and subcontracts for the acquisition of commercial products or commercial services when these contracts and subcontracts are firm-fixed-price or fixed-price with economic price adjus…
  • FAR 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 Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices. (b) Con…
  • FAR 30.102 Cost Accounting Standards Board publication.
    Copies of the CASB Standards and Regulations are printed in title 48 of the Code of Federal Regulations, chapter 99, and may be obtained by writing the Superintendent of Documents, U.S. Government Publishing Office, Washington, DC 20402, or…
  • DFARS 252.215-7010 Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data.
    … in 215.408(5)(i) and (5)(i)(A), use the following provision: Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data—Basic (MAY 2024) (a) Definitions. As used in this provision— Market prices m…
  • DFARS 252.242-7006 Accounting System Administration.
    …t— (1) Applicable laws and regulations are complied with; (2) The accounting system and cost data are reliable; (3) Risk of misallocations and mischarges are minimized; and (4) Contract allocations and charges are consistent with billin…
  • FAR 31.205-36 Rental costs.
    (a) This subsection is applicable to the cost of renting or leasing real or personal property acquired under “operating leases” as defined in Financial Accounting Standards Board's Accounting Standards Codification (FASB ASC) 840, Leases. (…
  • FAR 52.216-7 Allowable Cost and Payment.
    As prescribed in 16.307(a), insert the following clause: Allowable Cost and Payment (AUG 2018) (a) Invoicing. (1) The Government will make payments to the Contractor when requested as work progresses, but (except for small business concer…
  • DFARS 252.242-7004 Material Management and Accounting System.
    …ities for scrap, shrinkage, yield, etc.; and (2) Charged or billed to contracts or other cost objectives in a manner consistent with the need to fulfill the production plan. (b) General. The Contractor shall— (1) Maintain an MMAS that— …
  • FAR 2.101 Definitions.
    … comprehensive plan for fulfilling the agency need in a timely manner and at a reasonable cost. It includes developing the overall strategy for managing the acquisition. Activity Address Code (AAC) means a distinct six-position code consis…
  • FAR 15.404-1 Proposal analysis techniques.
    …evel of detail of the analysis required. (2) Price analysis shall be used when certified cost or pricing data are not required (see paragraph (b) of this subsection and 15.404-3). (3) Cost analysis shall be used to evaluate the reasonable…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …te I, if a fixed-price incentive contract is contemplated; or (2) Its Alternate II, if a cost-plus-incentive-fee contract is contemplated. (b) Price Reduction for Defective Certified Cost or Pricing Data. The contracting officer shall, wh…
  • FAR 16.103 Negotiating contract type.
    …onsidered together. The objective is to negotiate a contract type and price (or estimated cost and fee) that will result in reasonable contractor risk and provide the contractor with the greatest incentive for efficient and economical perfo…
  • FAR 30.001 Definitions.
    … 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 practice to estimate cost…
  • FAR 30.201-4 Contract clauses.
    (a) Cost Accounting Standards. (1) The contracting officer shall insert the clause at FAR 52.230-2, Cost Accounting Standards, in negotiated contracts, unless the contract is exempted (see 48 CFR 9903.201-1), the contract is subject to modi…
  • FAR 30.603-1 Required changes.
    …all state whether or not the award of a contract would require a change to an established cost accounting practice affecting existing contracts and subcontracts (see 52.230-1). The contracting officer shall notify the CFAO if the offeror st…
  • FAR 30.603-2 Unilateral and desirable changes.
    …ilateral changes. (1) The contractor may unilaterally change its disclosed or established cost accounting practices, but the Government shall not pay any increased cost, in the aggregate, as a result of the unilateral change. (2) Prior to …
  • FAR 31.205-6 Compensation for personal services.
    …e following general criteria and additional requirements contained in other parts of this cost principle: (1) Compensation for personal services must be for work performed by the employee in the current year and must not represent a retroa…
  • FAR 32.601 General.
    …etermination or for determination of prices under incentive type contracts. (2) Price or cost reductions for defective certified cost or pricing data. (3) Financing payments determined to be in excess of the contract limitations at 52.232…
  • FAR 42.302 Contract administration functions.
    …e agreements (see 15.407-3). (6) Negotiate advance agreements applicable to treatment of costs under contracts currently assigned for administration (see 31.109). (7) Determine the allowability of costs suspended or disapproved as require…
  • FAR 44.202-2 Considerations.
    …esponsibility of the particular subcontractor? (8) Has the contractor performed adequate cost or price analysis or price comparisons and obtained certified cost or pricing data and data other than certified cost or pricing data? (9) Is th…
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    …emnify the Government and its officers, employees and agents against liability, including costs, for actual or alleged direct or contributory infringement of, or inducement to infringe, any United States or foreign patent, trademark or copy…
  • FAR 52.213-4 Terms and Conditions—Simplified Acquisitions (Other Than Commercial Products and Commercial Services).
    …)(ii)(A) of the definition of domestic end product in paragraph (a) of 52.225-1: (A) The cost of its components mined, produced, or manufactured in the United States exceeds __ percent of the cost of all its components. [Contracting office…
  • FAR 52.215-15 Pension adjustments and asset reversions.
    …shall be— (1) For contracts and subcontracts that are subject to full coverage under the Cost Accounting Standards (CAS) Board rules and regulations (48 CFR Chapter 99), the amount measured, assigned, and allocated in accordance with 48 CF…
  • FAR 52.244-2 Subcontracts.
    …asing system, consent to subcontract is required for any subcontract that— (1) Is of the cost-reimbursement, time-and-materials, or labor-hour type; or (2) Is fixed-price and exceeds— (i) For a contract awarded by the Department of Defen…
  • DFARS 202.101 Definitions.
    … performed any contract or subcontract for DoD that is subject to full coverage under the cost accounting standards prescribed pursuant to 41 U.S.C. 1502 and the regulations implementing such section, for at least the 1-year period precedin…
  • DFARS 242.7000 Contractor business system deficiencies.
    …nt System; (iii) Estimating system, if the contract includes the clause at 252.215-7002, Cost Estimating System Requirements; (iv) Material management and accounting system, if the contract includes the clause at 252.242-7004, Material Ma…
  • DFARS 252.242-7005 Contractor business systems.
    …ems (Jan 2025) (a) This clause only applies to covered contracts that are subject to the Cost Accounting Standards under 41 U.S.C. chapter 15, as implemented in regulations found at 48 CFR 9903.201-1 (see the FAR Appendix). (b) Definition…
  • DFARS 252.244-7001 Contractor Purchasing System Administration.
    …sure fair and reasonable prices; (9) Require management level justification and adequate cost or price analysis, as applicable, for any sole or single source award; (10) Perform timely and adequate cost or price analysis and technical eva…
  • FAR 42.1203 Processing agreements.
    …e any other issues related to a transfer of contractor assets, including the treatment of costs. (e) Any separate agreement between the transferor and transferee regarding the assumption of liabilities (e.g., long-term incentive compensati…
  • DFARS 201.402 Policy.
    …nd Copyrights, or DFARS subpart 227.4, Rights in Data and Copyrights; (iii) FAR part 30, Cost Accounting Standards Administration, or DFARS part 230, Cost Accounting Standards Administration; (iv) FAR subpart 31.1, Applicability, or DFARS…
  • DFARS 209.104-1 General standards.
    (e) For cost-reimbursement or incentive type contracts, or contracts which provide for progress payments based on costs or on a percentage or stage of completion, the prospective contractor's accounting system and related internal controls …
  • FAR 1.402 Policy.
    … instructions concerning deviations pertaining to the subject matter of part 31, Contract Cost Principles and Procedures. Deviations are not authorized with respect to 30.201-3 and 30.201-4, or the requirements of the Cost Accounting Standa…
  • FAR 7.105 Contents of written acquisition plans.
    …ements for compatibility with existing or future systems or programs; and (ii) Any known cost, schedule, and capability or performance constraints. (3) Cost. Set forth the established cost goals for the acquisition and the rationale suppo…
  • FAR 12.403 Termination.
    …m another contractor and to charge the defaulted contractor with any excess reprocurement costs together with any incidental or consequential damages incurred because of the termination. (3) When a termination for cause is appropriate, the…
  • FAR 12.504 Applicability of certain laws to subcontracts for the acquisition of commercial products and commercial services.
    …ation of Records of Contractor, when a subcontractor is not required to provide certified cost or pricing data (see 15.209(b)), unless using funds appropriated or otherwise made available by the American Recovery and Reinvestment Act of 200…
  • FAR 31.201-2 Determining allowability.
    (a) A cost is allowable only when the cost complies with all of the following requirements: (1) Reasonableness. (2) Allocability. (3) Standards promulgated by the CAS Board, if applicable, otherwise, generally accepted accounting princip…

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.