52.230-3 Disclosure and Consistency	of Cost Accounting Practices.       As prescribed	in 30.201-4(b)(1), insert	the following clause:          Disclosure	and Consistency of Cost Accounting Practices (Jun 2020)                                       (a) 						            The	Contractor, in connection with this contract, shall-                                                         (1) 								                Comply	with the requirements of 48 CFR 9904.401,	Consistency in Estimating, Accumulating, and Reporting Costs; 48 CFR 9904.402, Consistency in Allocating	Costs Incurred for the Same Purpose; 48	CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost	Accounting Period, in effect on the date of award of this contract	as indicated in 48 CFR Part 9904.                                                            (2)                         *(CAS-covered	Contracts Only)* If it is a business unit of a company required	to submit a Disclosure Statement, disclose in writing its cost accounting	practices as required by 48 CFR 9903.202-1 through	9903.202-5. If the Contractor has notified the Contracting Officer	that the Disclosure Statement contains trade secrets and commercial	or financial information which is privileged and confidential, the	Disclosure Statement shall be protected and shall not be released outside	of the Government.                                                            (3)                                                                           (i) 										                    Follow	consistently the Contractor’s cost accounting practices. A change	to such practices may be proposed, however, by either the Government	or the Contractor, and the Contractor agrees to negotiate with the	Contracting Officer the terms and conditions under which a change	may be made. After the terms and conditions under which the change	is to be made have been agreed to, the change must be applied prospectively	to this contract, and the Disclosure Statement, if affected, must	be amended accordingly.                                                                              (ii) 										                    The Contractor	shall, when the parties agree to a change to a cost accounting practice	and the Contracting Officer has made the finding required in 48 CFR 9903.201-6(c), that the change	is desirable and not detrimental to the interests of the Government,	negotiate an equitable adjustment as provided in the Changes clause	of this contract. In the absence of the required finding, no agreement	may be made under this contract clause that will increase costs paid	by the United States.                                                                                                           (4) 								                Agree to	an adjustment of the contract price or cost allowance, as appropriate,	if the Contractor or a subcontractor fails to comply with the applicable	CAS or to follow any cost accounting practice, and such failure	results in any increased costs paid by the United States. Such adjustment	shall provide for recovery of the increased costs to the United States	together with interest thereon computed at the annual rate established	under section 6621(a)(2) of the Internal Revenue Code of1986 (26 U.S.C.6621(a)(2)),	from the time the payment by the United States was made to the time the	adjustment is effected.                                                                             (b) 						            If the parties	fail to agree whether the Contractor has complied with an applicable	CAS, rule, or regulation as specified in 48	CFR 9903 and 9904 and as to any cost adjustment demanded by	the United States, such failure to agree will constitute a dispute	under 41 U.S.C. chapter 71,	Contract Disputes.                                          (c) 						            The Contractor	shall permit any authorized representatives of the Government to	examine and make copies of any documents, papers, and records relating	to compliance with the requirements of this clause.                                          (d) 						            The Contractor	shall include in all negotiated subcontracts, which the Contractor	enters into, the substance of this clause, except paragraph (b),	and shall require such inclusion in all other subcontracts of any	tier, except that-                                                         (1) 								                If the subcontract is awarded to	a business unit which pursuant to 48 CFR	9903.201-2 is subject to other types of CAS coverage, the substance	of the applicable clause set forth in section 30.201-4 of the Federal	Acquisition Regulation (FAR)	shall be inserted.                                                            (2) 								                The requirement in this paragraph	(d) shall apply only to negotiated subcontracts in excess of the	lower CAS threshold specified in FAR 30.201-4(b) on the date	of subcontract award.                                                            (3) 								                The requirement	shall not apply to negotiated subcontracts otherwise exempt from	the requirement to include a CAS clause as specified in 48 CFR 9903.201-1.                                                                    (End of clause)    **Parent topic:** 52.230 [Reserved]