Term -Affected CAS-covered contract or subcontract

Affected CAS-covered contract or subcontract means a contract or
subcontract subject to Cost Accounting Standards (CAS) rules and
regulations for which a contractor or subcontractor–
    (1) Used one cost accounting practice to
estimate costs and a changed cost accounting practice to accumulate and
report costs under the contract or subcontract; or
    (2) Used a noncompliant practice for
purposes of estimating or accumulating and reporting costs under the
contract or subcontract.

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