48 CFR § 9903.201-8
Compliant accounting changes due to external restructuring activities
November 17, 2020
The contract price and cost adjustment requirements of this part 9903 are not applicable to compliant cost accounting practice changes directly associated with external restructuring activities that are subject to and meet the requirements of 10 U.S.C. 2325.
[65 FR 37472, June 14, 2000]