The definition of a cost accounting practice has not changed and the guidance cites 48 CFR 9903.302-1(c):

Allocation of cost to cost objectives, as used in this part, includes both direct and indirect allocation of cost. Examples of cost accounting practices …are the accounting methods and techniques used to accumulate cost, to determine whether a cost is to be directly or indirectly allocated, to determine the composition of cost pools and to determine the selection and composition of the appropriate allocation base.

Since changes in cost accumulation practices generally occur when there is a change in the composition of the pool or base, auditors should focus on where there is a change in the method or technique for determining (1) whether a cost is direct or indirect (2) the composition of the cost pools (3) selection of allocation base or (4) composition of the cost base.

{TAG_FORM_TITLE}