48 CFR 9903.201-8 - 9903.201-8 Compliant accounting changes due to external restructuring activities.

Regulations last checked for updates: Feb 06, 2026

Title 48 - Federal Acquisition Regulations System last revised: Jan 28, 2026

View all text of Subpart 9903.2 [9903.201 - 9903.202-10]

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