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The head of the agency may waive the applicability of Cost Accounting Standards (CAS) for a particular contract or subcontract when one of these conditions exists:a. The contract or subcontract is less than $50 million, primarily engaged in the sale of commercial items, and has no contracts/subcontracts subject to CAS.b. The contract or subcontract is less than $15 million, primarily engaged in the sale of commercial items, and has no contracts/subcontracts subject to CAS.c. The contract or subcontract is less than $7.5 million, primarily engaged in the sale of commercial items.d. The contract or subcontract is less than $5 million, primarily engaged in the sale of commercial items, and has no contracts/subcontracts subject to CAS.
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