---
kind: "section"
citation: "48 C.F.R. § 52.230-3"
title: "48"
number: "52.230-3"
heading: "Disclosure and Consistency of Cost Accounting Practices."
url: "https://uscodex.org/cfr/48/52.230-3"
---

# §52.230-3. Disclosure and Consistency of Cost Accounting Practices.


As prescribed in 30.201-4(b)(1), insert the following clause:


## Notes

### Amendments

[57 FR 39592, Aug. 31, 1992; 57 FR 43495, Sept. 21, 1992, as amended at 59 FR 67044, Dec. 28, 1994; 61 FR 18919, Apr. 29, 1996; 63 FR 9054, Feb. 23, 1998; 73 FR 54012, Sept. 17, 2008; 77 FR 27551, May 10, 2012; 79 FR 24223, Apr. 29, 2014; 80 FR 38300, July 2, 2015; 85 FR 27096, May 6, 2020]

### 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: 48 FR 42478, Sept. 19, 1983, unless otherwise noted.

### Amendments

[57 FR 39592, Aug. 31, 1992; 57 FR 43495, Sept. 21, 1992, as amended at 59 FR 67044, Dec. 28, 1994; 61 FR 18919, Apr. 29, 1996; 63 FR 9054, Feb. 23, 1998; 73 FR 54012, Sept. 17, 2008; 77 FR 27551, May 10, 2012; 79 FR 24223, Apr. 29, 2014; 80 FR 38300, July 2, 2015; 85 FR 27096, May 6, 2020]