Title 48—Federal Acquisition Regulations System--Volume 1
PART 9900—SCOPE OF CHAPTER
9900.000   Scope of chapter.
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).