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The Cost Accounting Standards Board is finalizing increases to the Cost Accounting Standards (CAS) thresholds and other matters related to the CAS program requirements. The application of Cost Accounting Standards (CAS) to indefinite delivery vehicles (IDVs). The use of IDVs has grown significantly over the last two decades and a 2018 report issued by the Advisory Panel on Streamlining Acquisition Regulations established by section 809 of the FY 2016 National Defense Authorization Act concluded that an amendment to the rules to address IDVs could help to avoid inconsistencies in the application of CAS to these vehicles.