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The Cost Accounting Standards Board seeks public views on whether and how to amend its rules to address 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. To address the benefits and drawbacks of revising its rules, the notice would seek comment on various potential approaches and on provisional principles that the Board would use to evaluate criteria. The input received from the notice would inform a potential notice of proposed rulemaking.