This chapter describes policies and procedures for applying the Cost Accounting Standards (CAS) to negotiated contracts and subcontracts. This chapter does not apply to sealed bid contracts or to any contract with a small business concern (see 9903.201-1(b) for these and other exemptions).

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Terms Used In 48 CFR 9900.000

  • Contract: A legal written agreement that becomes binding when signed.

[57 FR 14153, Apr. 17, 1992]