Though a change may seem to have occurred CFR 9903.302-2 provide three categories of changes that do not qualify as a change to an accounting practice:
1. The initial adoption of an accounting practice for the first time a cost is incurred or a function is created. This exception does not apply to transfers of ongoing activities from one pool to another e.g. transferring contracts administration from G&A to overhead.
2. The partial or total elimination of a cost or the cost of a function.
3. The revision of a cost accounting practice which previously had been immaterial.
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