[Code of Federal Regulations] [Title 48, Volume 1] [Revised as of October 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 48CFR30.101] [Page 575-576] 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. [[Page 576]] 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]