[Code of Federal Regulations] [Title 48, Volume 7] [Revised as of October 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 48CFR9903.302] [Page 347] TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM CHAPTER 99--COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PART 9903_CONTRACT COVERAGE--Table of Contents Subpart 9903.3_CAS Rules and Regulations Sec. 9903.302 Definitions, explanations, and illustrations of the terms, ``cost accounting practice'' and ``change to a cost accounting practice.''