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Defense Federal Acquisition Regulation Supplement - Part 230 - Department Of Defense (Dod) Page 3

Defense Federal Acquisition Regulation Supplement

Part 230—Cost Accounting Standards

230.7004 Administrative procedures.

230.7004-1 Forms CASB-CMF

(a) Forms CASB-CMF are normally initiated by the contractor under the same

circumstances as Forward Pricing Rate Agreements (see FAR 15.809) and evaluated as

complementary documents and procedures.

(b) Separate forms are required for each prospective cost accounting period of

contract performance.

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.

230.7004-2 DD Form 1861.

(a) The contracting officer may ask the ACO to complete the forms as part of field

pricing support.

(b) When the Weighted Guidelines Method is used, completion of the DD Form

1861 requires information not included on the Form CASB-CMF, i.e., distribution

percentages of land, building, and equipment for the business unit performing the

contract. Choose the most practical method for obtaining this information, for

example—

(1) Contract administration offices could obtain the information through the

process used to establish factors for facilities capital cost of money or could establish

advance agreements on distribution percentages for inclusion in field pricing reports;

(2) The corporate ACO could obtain distribution percentages; or

(3) The contracting officer could request the information through a solicitation

provision.

1998 EDITION

230.70-3

Defense Federal Acquisition Regulation Supplement - Part 230 - Department Of Defense (Dod) Page 3