StacksVerified U.S. regulatory reference

48 CFR §9903.302-2

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Change to a cost accounting practice, as used in this part, means any alteration in a cost accounting practice, as defined in 9903.302-1, whether or not such practices are covered by a Disclosure Statement, except for the following:
  1. (a)The initial adoption of a cost accounting practice for the first time a cost is incurred, or a function is created, is not a change in cost accounting practice. The partial or total elimination of a cost or the cost of a function is not a change in cost accounting practice. As used here, function is an activity or group of activities that is identifiable in scope and has a purpose or end to be accomplished.
  2. (b)The revision of a cost accounting practice for a cost which previously had been immaterial is not a change in cost accounting practice.