---
kind: "section"
citation: "48 C.F.R. § 30.201-4"
title: "48"
number: "30.201-4"
heading: "Contract clauses."
url: "https://uscodex.org/cfr/48/30.201-4"
---

# §30.201-4. Contract clauses.

- (a) **Cost Accounting Standards.**
  - (1) The contracting officer shall insert the clause at FAR 52.230-2, Cost Accounting Standards, in negotiated contracts, unless the contract is exempted (see [48 CFR 9903.201-1](/cfr/48/9903.201-1.md)), the contract is subject to modified coverage (see [48 CFR 9903.201-2](/cfr/48/9903.201-2.md)), or the clause prescribed in [paragraph (c)](#c) of this subsection is used.
  - (2) The clause at FAR 52.230-2 requires the contractor to comply with all CAS specified in [48 CFR part 9904](/cfr/48/part9904.md), to disclose actual cost accounting practices (applicable to CAS-covered contracts only), and to follow disclosed and established cost accounting practices consistently.
- (b) **Disclosure and consistency of cost accounting practices.**
  - (1) Insert the clause at FAR 52.230-3, Disclosure and Consistency of Cost Accounting Practices, in negotiated contracts when the contract amount is over $2.5 million but less than $50 million, and the offeror certifies it is eligible for and elects to use modified CAS coverage (see [48 CFR 9903.201-2](/cfr/48/9903.201-2.md)), unless the clause prescribed in [paragraph (c)](#c) of this subsection is used.
  - (2) The clause at FAR 52.230-3 requires the contractor to comply with 48 CFR [9904.401](/cfr/48/9904.401.md), [9904.402](/cfr/48/9904.402.md), [9904.405](/cfr/48/9904.405.md), and [9904.406](/cfr/48/9904.406.md) to disclose (if it meets certain requirements) actual cost accounting practices, and to follow consistently its established cost accounting practices.
- (c) **Disclosure and Consistency of Cost Accounting Practices—Foreign Concerns.**
  - (1) The contracting officer shall insert the clause at 52.230-4, Disclosure and Consistency of Cost Accounting Practices—Foreign Concerns, in negotiated contracts with foreign concerns, unless the contract is otherwise exempt from CAS (see [48 CFR 9903.201-1](/cfr/48/9903.201-1.md)). Foreign concerns do not include foreign governments or their agents or instrumentalities.
  - (2) The clause at 52.230-4 requires the contractor to comply with 48 CFR [9904.401](/cfr/48/9904.401.md) and [48](/cfr/48/48.md) CFR 9904.402 to disclose (if it meets certain requirements) actual cost accounting practices, and to follow consistently its disclosed and established cost accounting practices.
- (d) **Administration of Cost Accounting Standards.**
  - (1) The contracting officer shall insert the clause at FAR 52.230-6, Administration of Cost Accounting Standards, in contracts containing any of the clauses prescribed in paragraphs [(a)](#a), [(b)](#b), [(c)](#c), or [(e)](#e) of this subsection.
  - (2) The clause at FAR 52.230-6 specifies rules for administering CAS requirements and procedures to be followed in cases of failure to comply.
- (e) **Cost Accounting Standards—Educational Institutions.**
  - (1) The contracting officer shall insert the clause at FAR 52.230-5, Cost Accounting Standards—Educational Institution, in negotiated contracts awarded to educational institutions, unless the contract is exempted (see [48 CFR 9903.201-1](/cfr/48/9903.201-1.md)), the contract is to be performed by an FFRDC (see [48 CFR 9903.201-2(c)(5)](/cfr/48/9903.201-2.md?p=c-5) ), or the provision at [48 CFR 9903.201-2(c)(6)](/cfr/48/9903.201-2.md?p=c-6) applies.
  - (2) The clause at FAR 52.230-5 requires the educational institution to comply with all CAS specified in [48 CFR part 9905](/cfr/48/part9905.md), to disclose actual cost accounting practices as required by [48 CFR 9903.202-1(f)](/cfr/48/9903.202-1.md?p=f), and to follow disclosed and established cost accounting practices consistently.

## Notes

### Amendments

[61 FR 18917, Apr. 29, 1996, as amended at 62 FR 40237, July 25, 1997; 65 FR 36029, June 6, 2000; 73 FR 54012, 54013, Sept. 17, 2008; 75 FR 34284, June 16, 2010; 77 FR 27551, May 10, 2012; 80 FR 38298, July 2, 2015; 85 FR 40074, July 2, 2020; 85 FR 67614, Oct. 23, 2020; 90 FR 41879, Aug. 27, 2025]

### Authority

Authority : 41 U.S.C. 1121(b); 40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113.

### Source

Source: 57 FR 39587, Aug. 31, 1992, unless otherwise noted.

### Amendments

[61 FR 18917, Apr. 29, 1996, as amended at 62 FR 40237, July 25, 1997; 65 FR 36029, June 6, 2000; 73 FR 54012, 54013, Sept. 17, 2008; 75 FR 34284, June 16, 2010; 77 FR 27551, May 10, 2012; 80 FR 38298, July 2, 2015; 85 FR 40074, July 2, 2020; 85 FR 67614, Oct. 23, 2020; 90 FR 41879, Aug. 27, 2025]