48 CFR 12.214
12.214 Cost Accounting Standards.
United States · 48 CFR — Federal Acquisition Regulations System · Status: effective
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- Citation
- 48 CFR 12.214, 12.214 Cost Accounting Standards, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/239586
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Full text
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 adjustment (provided that the price adjustment is not based on actual costs incurred). See 30.201-1 for CAS applicability to fixed-price with economic price adjustment contracts and subcontracts for commercial products or commercial services when the price adjustment is based on actual costs incurred. When CAS applies, the contracting officer shall insert the appropriate provisions and clauses as prescribed in in 30.201.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.