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Title 48

Displaying title 48, up to date as of 9/10/2026. Title 48 was last amended 9/01/2026.
There have been changes in the last two weeks to Part 9903.
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Title 48Federal Acquisition Regulations SystemPart / Section
Chapter 99Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of Management and Budget9900 – 9999
Subchapter BProcurement Practices and Cost Accounting Standards9903 – 9999
Part 9903Contract Coverage9903.101 – 9903.307
Subpart 9903.1General9903.101 – 9903.102
9903.101Cost Accounting Standards.
9903.102OMB approval under the Paperwork Reduction Act.
Subpart 9903.2CAS Program Requirements9903.201 – 9903.202-10
Subpart 9903.3CAS Rules and Regulations9903.301 – 9903.307
9903.301Definitions.
9903.302Definitions, explanations, and illustrations of the terms, “cost accounting practice” and “change to a cost accounting practice.”
9903.302-1Cost accounting practice.
9903.302-2Change to a cost accounting practice.
9903.302-3Illustrations of changes which meet the definition of “change to a cost accounting practice.”
9903.302-4Illustrations of changes which do not meet the definition of “Change to a cost accounting practice.”
9903.303Effect of filing Disclosure Statement.
9903.304Concurrent full and modified coverage.
9903.305Materiality.
9903.306Interpretations.
9903.307Cost Accounting Standards Preambles.