Cost Accounting Standards
CAS (Cost Accounting Standards) are 19 standards governing how contractors measure, assign, and allocate costs to government contracts. Full CAS applies to contracts over $50M; modified CAS for contracts over $7.5M.
(Cost Accounting Standards) is a metric concept federal contractors and grant writers run into across solicitations, regulations, and award filings
CAS is a measurement used in federal contract evaluation, source selection, oversight, or performance management. Understanding CAS matters because evaluators use metrics like it to compare proposals quantitatively, score past performance, set award-fee outcomes, and decide who gets the next option year. Contractors who track how CAS is calculated — and what target values look like in their NAICS or service area — write proposals that are concrete and defensible instead of generic and easily dismissed. CAS also has implications for contract administration: getting the calculation methodology wrong post-award is a common source of disputes and contracting-officer modifications. Pair CAS with the related metrics above to see how the federal government composes evaluation criteria into source-selection narratives.
Search active federal contracts and solicitations related to CAS on Bureauify.
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