Code of Federal Regulations · Section
§ 9903.302-3 — 9903.302-3 Illustrations Of Changes Which Meet The Definition Of “change To A Cost Accounting Practice.”
48 C.F.R. § 9903.302-3
View:
(a) The method or technique used for measuring costs has been changed.
(b) The method or technique used for assignment of cost to cost accounting periods has been changed.
(c) The method or technique used for allocating costs has been changed.
Authorizing Statute
-
Cost accounting standards41 U.S.C. § 1502