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Cost Accounting Standards (CAS) Coverage and Disclosure Statement Determination

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Last Updated : 03/20/2020

This flowchart is useful in determining whether a contract or subcontract meets the requirements for exemption from the Cost Accounting Standards. It is also useful in determining whether a CAS-covered contract or subcontract is subject modified or full coverage; and whether a requirement exists to submit a Disclosure Statement.

 
 

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