FAR 15 is too onerous. FAR stands for Federal Acquisition Regulations, which states the principal set of rules for procurement in the US, this is mainly for the government procurements. The set of rules as stated in FAR 15 are not so simple and these look to be onerous. It is difficult to comply and follow all the rules mentioned in the FAR15.

Yes, costs associated with complying with FAR 15 having a deleterious impact on small business, because it is very difficult for the small businesses to follow the costing as per the FAR 15 guidelines. If the small business follows the costing guideline as per FAR 15, then it will be difficult for the small businesses to generate the profit and manage their expenses. Hence the small business can not comply with the FAR 15 fully and they need to take some deviations against FAR15 so that these small businesses can survive and avoid the deleting impacts on them.

The small businesses have small scope for business revenue generation these small business can not follow all the guidelines as per FAR 15 initially, but once they are set and started generating profit in the business, then later they can comply with the FAR 15 requirements.