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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 48 - Federal Acquisition Regulations System |
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Chapter 2 - Defense Acquisition Regulations System, Department of Defense |
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SubChapter E - General Contracting Requirements |
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Part 230 - Cost Accounting Standards Administration |
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Subpart 230.70 - Facilities Capital Employed for Facilities in Use |
§ 230.7004-1 - Forms CASB-CMF.
Latest version.
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(a) Forms CASB-CMF are normally initiated by the contractor under the same circumstances as Forward Pricing Rate Agreements (see FAR Subpart 42.17) and evaluated as complementary documents and procedures.
(b) Separate forms are required for each prospective cost accounting period of contract performance.
(c) The contractor may submit annually or with individual contract price proposals, as agreed with the administrative contracting officer (ACO).
(d) The contractor must submit a final form under CAS 414 as soon as possible after the end of each accounting period, together with a proposal for actual overhead costs and rates.