Does CAS Apply To You?

Having trouble knowing if your contract or subcontract award is subject to Cost Accounting Standards (CAS) requirements? This calculator eliminates the guesswork and regulatory interpretation. Just follow these simple steps and we'll let you know:

1. If you have CAS-Covered contracts;
2. What type of coverage applies; and
3. If you are required to file a Disclosure Statement.

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Name *

Email *

Company

Phone *

STEP 1 - CONTRACT APPLICABILITY

Please answer the following questions, and we'll let you know whether your contract/subcontract is exempt from CAS.

Does your awarded contract/subcontract meet at least one of the listed CAS exemptions? *

Yes
No
I am not sure

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CAS Exemptions - 48 CFR 9903.201-1(b)

Contract/subcontract with a small business
Sealed bid contract
Contract/subcontract where price is set by law or regulation
Negotiated Government contract/subcontract NOT in excess of the Truthful Cost or Pricing Data threshold found at 10 USC § 2306a (current Truthful Cost or Pricing Threshold for obtaining certified cost or pricing data is $2,000,000)
Firm-fixed-price contracts/subcontracts awarded on the basis of adequate price competition without submission of certified cost or pricing data
Contracts/subcontracts authorized in 48 CFR 12.207 for the acquisition of commercial
items
Contract/subcontract with foreign governments, their agents, or instrumentalities (Exemption does not extend to awarded contract/subcontrcts with foreign concern which are subject to CAS 401 & 402 regardless of Disclosure Requirements )
Subcontractor under the NATO PHM Ship Program to be performed outside of the United States by a foreign concern

Is current award $7.5 million or more, or is the business unit currently preforming a CAS covered contract/subcontract valued at $7.5 million or more?

Yes
No

Award is CAS Covered

Award is exempt from CAS

STEP 2 – TYPES OF CAS COVERAGE

Types of CAS Coverage - 48 CFR 9903.201-2

Is the current award $50 million or more? *

Yes
No

Did the business unit receive $50 million or more in net CAS covered awards in its preceding cost accounting period *

Yes
No

A negotiated cost-type or negotiated firm fixed price award valued over $2 million.

Has the business unit recevied a single CAS covered award of $50 million or more during its current cost accounting period? *

Yes
No

Award is subject to Full CAS Coverage (All 19 Standards)

Award subject to Modified CAS Coverage (CAS 401, 402, 405, 406)

STEP 3 – DISCLOSURE REQUIREMENT

DISCLOSURE REQUIREMENT - 48 CFR 9903.202

Did the company together with its segments receive $50 million in net CAS covered awards during the preceding cost accounting period? *

Yes
No

Are the segment CAS covered awards during the prior cost accounting period less than $10 million and less than 30% of total segment sales? *

Yes
No

Disclosure Statement is Not Required

Business Unit Disclosure Statement Required - A home office allocating costs to one or more disclosing segments must also submit a Disclosure Statement

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