FPDS Query Library
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Cost Accounting Standards Clause Description

Human-readable description associated with the Cost Accounting Standards Clause coded field in IDV contract data. It labels the clause status or determination recorded in FPDS, rather than storing the underlying code itself.

Family: IDV
Category: Contract Data
Data Type: string
Semantic Type: description
Mapping: flattened_fpds_xml_field
AI Confidence: high

Variable Overview

FPDS Query Variable
content__IDV__contractData__costAccountingStandardsClause__description
Title
Cost Accounting Standards Clause Description
FPDS Path
IDV/contractData/costAccountingStandardsClause/description
Description
Human-readable description associated with the Cost Accounting Standards Clause coded field in IDV contract data. It labels the clause status or determination recorded in FPDS, rather than storing the underlying code itself.
Business Meaning
This field helps analysts interpret whether a contract is subject to Cost Accounting Standards or qualifies for an exemption, which is relevant for compliance, pricing oversight, and contract administration. It also supports accurate categorization of awards when aggregating procurement records by regulatory treatment.
Example Value
NOT APPLICABLE EXEMPT FROM CAS
Observed Non-Null Count
5,861,463

FPDS Compare

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

Use Cases

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

Common Usage

  • Identify whether an IDV record indicates CAS applicability or exemption
  • Validate or interpret the paired coded Cost Accounting Standards Clause field
  • Group awards by CAS-related compliance status for reporting

Common Mistakes

  • Using the description field as if it were the source code or legal clause reference
  • Filtering on partial text without checking for inconsistent casing, abbreviations, or alternate descriptions

Query Guidance

Use this field for display, validation, or text-based review; use the paired code field for exact joins, filters, and aggregations whenever available. In SQL, apply normalized text matching only when necessary, and prefer grouping on the coded field with this description selected for readability.

SQL Examples

Preview values

SELECT
    content__IDV__contractData__costAccountingStandardsClause__description AS cost_accounting_standards_clause_description
FROM fpds.data
WHERE content__IDV__contractData__costAccountingStandardsClause__description IS NOT NULL
LIMIT 25

Top values

SELECT
    content__IDV__contractData__costAccountingStandardsClause__description AS value,
    count() AS record_count
FROM fpds.data
WHERE content__IDV__contractData__costAccountingStandardsClause__description IS NOT NULL
GROUP BY value
ORDER BY record_count DESC
LIMIT 25

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