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<li class="- topic/li ">
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<p class="- topic/p " id="d3491e19">
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<ph props="autonumber" class="- topic/ph ">(a)</ph>
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Unless the contract is exempt under <ph outputclass="CFR" class="- topic/ph ">48 CFR 9903.201-1</ph> and 9903.201-2, the provisions of <ph outputclass="CFR" class="- topic/ph ">48 CFR Part 9903</ph> are incorporated herein by reference and the Contractor, in connection with this contract, shall
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Unless the contract is exempt under <ph outputclass="CFR" class="- topic/ph ">48 CFR 9903.201-1</ph> and 9903.201-2, the provisions of <ph outputclass="CFR" class="- topic/ph ">48 CFR Part 9903</ph> are incorporated herein by reference and the Contractor, in connection with this contract, shall—</p>
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<ol id="d3447e35" class="- topic/ol ">
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<p class="- topic/p " id="d3491e31">
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<ph props="autonumber" class="- topic/ph ">(1)</ph>
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<i class="+ topic/ph hi-d/i ">(CAS-covered Contracts Only)</i> By submission of a Disclosure Statement, disclose in writing the Contractor
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<i class="+ topic/ph hi-d/i ">(CAS-covered Contracts Only)</i> By submission of a Disclosure Statement, disclose in writing the Contractor's cost accounting practices as required by <ph outputclass="CFR" class="- topic/ph ">48 CFR 9903.202-1</ph> through 9903.202-5, including methods of distinguishing direct costs from indirect costs and the basis used for allocating indirect costs. The practices disclosed for this contract shall be the same as the practices currently disclosed and applied on all other contracts and subcontracts being performed by the Contractor and which contain a Cost Accounting Standards (CAS) clause. If the Contractor has notified the Contracting Officer that the Disclosure Statement contains trade secrets and commercial or financial information which is privileged and confidential, the Disclosure Statement shall be protected and shall not be released outside of the Government.</p>
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<p class="- topic/p " id="d3491e41">
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<ph props="autonumber" class="- topic/ph ">(2)</ph>
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Follow consistently the Contractor
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Follow consistently the Contractor's cost accounting practices in accumulating and reporting contract performance cost data concerning this contract. If any change in cost accounting practices is made for the purposes of any contract or subcontract subject to CAS requirements, the change must be applied prospectively to this contract and the Disclosure Statement must be amended accordingly. If the contract price or cost allowance of this contract is affected by such changes, adjustment shall be made in accordance with paragraph (a)(4) or (a)(5) of this clause, as appropriate.</p>
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<p class="- topic/p " id="d3491e46">
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<ph props="autonumber" class="- topic/ph ">(3)</ph>
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Comply with all CAS, including any modifications and interpretations indicated thereto contained in <ph outputclass="CFR" class="- topic/ph ">48 CFR Part 9904</ph>, in effect on the date of award of this contract or, if the Contractor has submitted certified cost or pricing data, on the date of final agreement on price as shown on the Contractor
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Comply with all CAS, including any modifications and interpretations indicated thereto contained in <ph outputclass="CFR" class="- topic/ph ">48 CFR Part 9904</ph>, in effect on the date of award of this contract or, if the Contractor has submitted certified cost or pricing data, on the date of final agreement on price as shown on the Contractor's signed certificate of current cost or pricing data. The Contractor shall also comply with any CAS (or modifications to CAS) which hereafter become applicable to a contract or subcontract of the Contractor. Such compliance shall be required prospectively from the date of applicability to such contract or subcontract.</p>
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</li>
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<p class="- topic/p " id="d3491e54">
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@@ -44,7 +44,7 @@
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<li class="- topic/li ">
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<p class="- topic/p " id="d3491e59">
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<ph props="autonumber" class="- topic/ph ">(i)</ph>
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(Agree to an equitable adjustment as provided in the Changes clause of this contract if the contract cost is affected by a change which, pursuant to paragraph (a)(3) of this clause, the Contractor is required to make to the Contractor
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(Agree to an equitable adjustment as provided in the Changes clause of this contract if the contract cost is affected by a change which, pursuant to paragraph (a)(3) of this clause, the Contractor is required to make to the Contractor's established cost accounting practices.</p>
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@@ -84,7 +84,7 @@
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<p class="- topic/p " id="d3491e101">
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<ph props="autonumber" class="- topic/ph ">(d)</ph>
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The Contractor shall include in all negotiated subcontracts which the Contractor enters into, the substance of this clause, except paragraph (b), and shall require such inclusion in all other subcontracts, of any tier, including the obligation to comply with all CAS in effect on the subcontractor
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The Contractor shall include in all negotiated subcontracts which the Contractor enters into, the substance of this clause, except paragraph (b), and shall require such inclusion in all other subcontracts, of any tier, including the obligation to comply with all CAS in effect on the subcontractor's award date or if the subcontractor has submitted certified cost or pricing data, on the date of final agreement on price as shown on the subcontractor's signed Certificate of Current Cost or Pricing Data. If the subcontract is awarded to a business unit which pursuant to <ph outputclass="CFR" class="- topic/ph ">48 CFR 9903.201-2</ph> is subject to other types of CAS coverage, the substance of the applicable clause set forth in subsection <xref href="30.201-4.dita#FAR_30_201_4"
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base="FAR_30_201_4"
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outputclass="fm:ParaNumOnly"
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class="- topic/xref ">30.201-4</xref> of the Federal Acquisition Regulation (FAR) shall be inserted. This requirement shall apply only to negotiated subcontracts in excess of the lower CAS threshold specified in FAR 30.201-4(b) on the date of subcontract award, except that the requirement shall not apply to negotiated subcontracts otherwise exempt from the requirement to include a CAS clause as specified in <ph outputclass="CFR" class="- topic/ph ">48 CFR 9903.201-1</ph>.</p>
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