Cost Accounting Standards - General - (Rev. 2, 08-30-02)

200 - Cost Accounting Standards - General - (Rev. 2, 08-30-02) A1-1520, B1-4520 The Medicare contracts, include a provision for the application of through cost accounting standards to the contractors' accounting systems. The three standards included in the contract are intended to achieve a degree of uniformity and consistency in the contractors' cost accounting practices to be used in connection with their Medicare operations. Following is a discussion concerning the interpretation of the applicable standards: