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Cost Accounting Standards Board Regulations as of January 1, 2010

Cost Accounting Standards Board Regulations, as of January 1, 2010, reproduces all of Title 48, Chapter 99 regulations issued by the Cost Accounting Standards Board, plus the nineteen standards included in Part 9903, Subchapter B of the Federal Acquisition Regulation. The cost accounting standards provide rules for estimating, accumulating, and reporting costs under negotiated government contracts and subcontracts.These standards apply to negotiated contracts issued by all agencies of the government, but do not apply to small business, sealed bid or commercial item contracts and subcontracts. Compliance or noncompliance with these regulations has a direct bearing on a contractor's recovery costs.

Table Of Contents

1. Sources
2. Part 9900 — Scope of Chapter
3. Subchapter A — Administration
4. Part 9901 — Rules and Procedures
5. Part 9902 — [Reserved]
6. Subchapter B — Procurement Practices and Cost Accounting Standards
7. Part 9903 — Contract Coverage
8. Part 9904 — Cost Accounting Standards
9. Part 9905 — Cost Accounting Standards for Educational Institutions
10. Topical Index