[Code of Federal Regulations]
[Title 48, Volume 1]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 48CFR30.101]

[Page 556]
 
            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM
 
                CHAPTER 1--FEDERAL ACQUISITION REGULATION
 
PART 30_COST ACCOUNTING STANDARDS ADMINISTRATION--Table of Contents
 
                          Subpart 30.1_General
 
Sec.  30.101  Cost Accounting Standards.


    (a) Public Law 100-679 (41 U.S.C. 422) 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) Contracts that refer to this part 30 for the purpose of applying 
the policies, procedures, standards and regulations promulgated by the 
CASB pursuant to Public Law 100-679, shall be deemed to refer to the 
CAS, and any other regulations promulgated by the CASB (see 48 CFR 
chapter 99), all of which are hereby incorporated in this part 30.
    (c) The appendix to the FAR loose-leaf edition contains--
    (1) Cost Accounting Standards and Cost Accounting Standards Board 
Rules and Regulations Recodified by the Cost Accounting Standards Board 
at 48 CFR Chapter 99; and
    (2) The following preambles:
    (i) Part I--Preambles to the Cost Accounting Standards Published by 
the Cost Accounting Standards Board.
    (ii) Part II--Preambles to the Related Rules and Regulations 
Published by the Cost Accounting Standards Board.
    (iii) Part III--Preambles Published under the FAR System.
    (d) The preambles are not regulatory but are intended to explain why 
the Standards and related Rules and Regulations were written, and to 
provide rationale for positions taken relative to issues raised in the 
public comments. The preambles are printed in chronological order to 
provide an administrative history.

[57 FR 39587, Aug. 31, 1992, as amended at 62 FR 40237, July 25, 1997; 
63 FR 9060, Feb. 23, 1998]