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<h1>Supersession of Cost Accounting Records Rules doesn't affect existing rights, obligations, penalties, or ongoing legal actions.</h1> The supersession of the Cost Accounting Records Rules does not affect any existing rights, obligations, or liabilities acquired under those rules. It also does not impact any penalties, forfeitures, or punishments incurred due to contraventions of the rules. Furthermore, ongoing or potential investigations, legal proceedings, or remedies related to these rights, obligations, liabilities, penalties, forfeitures, or punishments can continue or be enforced as if the rules had not been superseded.