Regulations last checked for updates: May 02, 2025

Title 48 - Federal Acquisition Regulations System last revised: Oct 18, 2025
9903.201-8 - 9903.201-8 Compliant accounting changes due to external restructuring activities.

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]
authority: Public Law 111-350, 124 Stat. 3677, 41 U.S.C. 1502.
source: 57 FR 14153, Apr. 17, 1992, unless otherwise noted.
cite as: 48 CFR 9903.201-8