---
kind: "section"
citation: "48 C.F.R. § 242.7200"
title: "48"
number: "242.7200"
heading: "Scope of subpart."
url: "https://uscodex.org/cfr/48/242.7200"
---

# §242.7200. Scope of subpart.

- (a) This subpart provides policies, procedures, and standards for use in the evaluation of a contractor's material management and accounting system (MMAS).
- (b) **The policies, procedures, and standards in this subpart—**
  - (1) Apply only when the contractor has contracts exceeding the simplified acquisition threshold that are not for the acquisition of commercial products or commercial services and are either—
    - (i) Cost-reimbursement contracts; or
    - (ii) Fixed-price contracts with progress payments made on the basis of costs incurred by the contractor as work progresses under the contract; and
  - (2) **Do not apply to small businesses, educational institutions, or nonprofit organizations.**

## Notes

### Amendments

[65 FR 77833, Dec. 13, 2000, as amended at 88 FR 6588, Jan. 31, 2023]

### Source

Source: 65 FR 77833, Dec. 13, 2000, unless otherwise noted.

### Authority

Authority: 41 U.S.C. 1303 and 48 CFR chapter 1.

### Source

Source: 56 FR 36437, July 31, 1991, unless otherwise noted.

### Amendments

[65 FR 77833, Dec. 13, 2000, as amended at 88 FR 6588, Jan. 31, 2023]