15.  Large Businesses

Comment: The revised rule improperly targets large businesses due to the $50M dollar contract threshold.

Response: The $50 million contract threshold has been removed from the interim rule. The threshold for application of the contractor business systems clause is set forth in section 893 of the NDAA, which defines a covered contractor as one that is subject to the Cost Accounting Standards under 41 U.S.C. chapter 15, as implemented in regulations found at 48 CFR 9903.201-1 (see the FAR Appendix).