FPDS Query Library
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Cost Accounting Standards Clause

Indicates whether the awarded contract is subject to Cost Accounting Standards (CAS). In FPDS, this is a boolean-style compliance flag at the contract-data level, often stored as a coded value such as X rather than a long descriptive text.

Family: Award
Category: Contract Data
Data Type: boolean_or_code_flag
Semantic Type: flag
Mapping: flattened_fpds_xml_field
AI Confidence: high

Variable Overview

FPDS Query Variable
content__award__contractData__costAccountingStandardsClause
Title
Cost Accounting Standards Clause
FPDS Path
award/contractData/costAccountingStandardsClause
Description
Indicates whether the awarded contract is subject to Cost Accounting Standards (CAS). In FPDS, this is a boolean-style compliance flag at the contract-data level, often stored as a coded value such as X rather than a long descriptive text.
Business Meaning
This field helps analysts identify awards with CAS coverage, which is relevant for assessing regulatory compliance, contract type mix, and the presence of more complex cost-reimbursement or large-dollar procurements. It is useful for segmentation of awards that may require additional accounting oversight or audit attention.
Example Value
X
Observed Non-Null Count
55,462,185

FPDS Compare

FPDS Query Variable
content__award__contractData__costAccountingStandardsClause
FPDS XML Path
award/contractData/costAccountingStandardsClause
Mapping Type
flattened_fpds_xml_field
Comparison Summary
FPDS Query flattens the original nested FPDS XML path 'award/contractData/costAccountingStandardsClause' into the SQL-ready variable 'content__award__contractData__costAccountingStandardsClause'.

Use Cases

  • Dictionary lookup and field explanation
  • SQL filtering and grouping
  • Analytical reporting and reusable query building

Common Usage

  • Filter awards subject to CAS
  • Segment procurement portfolio by compliance-related characteristics
  • Identify awards that may warrant audit or oversight review

Common Mistakes

  • Treating X as a textual description instead of a coded indicator
  • Assuming a blank value always means no CAS coverage rather than missing or unreported data

Query Guidance

In SQL, filter on the coded flag explicitly, for example WHERE content__award__contractData__costAccountingStandardsClause = 'X'. Use IS NULL or IN (...) checks to distinguish missing values from a populated negative indicator if the extract uses one.

SQL Examples

Preview values

SELECT
    content__award__contractData__costAccountingStandardsClause AS cost_accounting_standards_clause
FROM fpds.data
WHERE content__award__contractData__costAccountingStandardsClause IS NOT NULL
LIMIT 25

Flag distribution

SELECT
    content__award__contractData__costAccountingStandardsClause AS flag_value,
    count() AS record_count
FROM fpds.data
WHERE content__award__contractData__costAccountingStandardsClause IS NOT NULL
GROUP BY flag_value
ORDER BY record_count DESC

Each dictionary item includes SQL-ready examples generated alongside the variable metadata, allowing immediate use in FPDS Query for filtering, aggregation, and analysis.