Code of Federal Regulations Title 48. Federal Acquisition Regulations System 48.52.230-7 Proposal Disclosure—Cost Accounting Practice Changes

As prescribed in 30.201–3(c), insert the following provision:

Proposal Disclosure—Cost Accounting Practice Changes (APR 2005)

The offeror shall check “yes” below if the contract award will result in a required or unilateral change in cost accounting practice, including unilateral changes requested to be desirable changes.

Yes No

If the offeror checked “Yes” above, the offeror shall—

(1) Prepare the price proposal in response to the solicitation using the changed practice for the period of performance for which the practice will be used;  and

(2) Submit a description of the changed cost accounting practice to the Contracting Officer and the Cognizant Federal Agency Official as pricing support for the proposal.

(End of provision)