FPDS Query Library
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Cost Accounting Standards Clause

Boolean or coded flag showing whether the contract action is subject to the Cost Accounting Standards (CAS) clause. In FPDS, the presence of a value such as "X" typically indicates that the CAS clause applies to the record.

Family: IDV
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__IDV__contractData__costAccountingStandardsClause
Title
Cost Accounting Standards Clause
FPDS Path
IDV/contractData/costAccountingStandardsClause
Description
Boolean or coded flag showing whether the contract action is subject to the Cost Accounting Standards (CAS) clause. In FPDS, the presence of a value such as "X" typically indicates that the CAS clause applies to the record.
Business Meaning
This field helps analysts identify awards subject to CAS-related compliance requirements, which is important for oversight, audit, and segmentation of contracts with more complex accounting obligations. It is useful for comparing acquisition patterns across agencies, contract types, and dollar ranges where CAS coverage may be more likely.
Example Value
X
Observed Non-Null Count
5,861,464

FPDS Compare

FPDS Query Variable
content__IDV__contractData__costAccountingStandardsClause
FPDS XML Path
IDV/contractData/costAccountingStandardsClause
Mapping Type
flattened_fpds_xml_field
Comparison Summary
FPDS Query flattens the original nested FPDS XML path 'IDV/contractData/costAccountingStandardsClause' into the SQL-ready variable 'content__IDV__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 for compliance analysis
  • Segment contracts by accounting oversight requirements
  • Cross-tabulate CAS coverage by agency, NAICS, or contract type

Common Mistakes

  • Assuming every non-null value is boolean true without checking the code set
  • Treating blanks or nulls as definitive evidence that CAS does not apply

Query Guidance

In SQL, filter on the observed true indicator value, such as `= 'X'`, after verifying the dataset's code conventions. When building analysis tables, normalize the field to a binary flag and preserve nulls separately from explicit no values to avoid misclassification.

SQL Examples

Preview values

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

Flag distribution

SELECT
    content__IDV__contractData__costAccountingStandardsClause AS flag_value,
    count() AS record_count
FROM fpds.data
WHERE content__IDV__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.