48 CFR Part 9904
PART 9904—COST ACCOUNTING STANDARDS
- PART 9904—COST ACCOUNTING STANDARDS
- Chapter 99—Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of Management and Budget › Subchapter B—Procurement Practices and Cost Accounting Standards
- 9904.400 [Reserved]
- 9904.401 Cost accounting standard—consistency in estimating, accumulating and reporting costs.
- 9904.401-10 [Reserved]
- 9904.401-20 Purpose.
- 9904.401-30 Definitions.
- 9904.401-40 Fundamental requirement.
- 9904.401-50 Techniques for application.
- 9904.401-60 Illustrations.
- 9904.401-61 Interpretation.
- 9904.401-62 Exemption.
- 9904.401-63 Effective date.
- 9904.402 Cost accounting standard—consistency in allocating costs incurred for the same purpose.
- 9904.402-10 [Reserved]
- 9904.402-20 Purpose.
- 9904.402-30 Definitions.
- 9904.402-40 Fundamental requirement.
- 9904.402-50 Techniques for application.
- 9904.402-60 Illustrations.
- 9904.402-61 Interpretation.
- 9904.402-62 Exemption.
- 9904.402-63 Effective date.
- 9904.403 Allocation of home office expenses to segments.
- 9904.403-10 [Reserved]
- 9904.403-20 Purpose.
- 9904.403-30 Definitions.
- 9904.403-40 Fundamental requirement.
- 9904.403-50 Techniques for application.
- 9904.403-60 Illustrations.
- 9904.403-61 Interpretation.
- 9904.403-62 Exemption. [Reserved]
- 9904.403-63 Effective date.
- 9904.404 Capitalization of tangible assets.
- 9904.404-10 [Reserved]
- 9904.404.20 Purpose.
- 9904.404-30 Definitions.
- 9904.404-40 Fundamental requirement.
- 9904.404-50 Techniques for application.
- 9904.404-60 Illustrations.
- 9904.404-61 Interpretation. [Reserved]
- 9904.404-62 Exemption.
- 9904.404-63 Effective date.
- 9904.405 Accounting for unallowable costs.
- 9904.405-10 [Reserved]
- 9904.405-20 Purpose.
- 9904.405-30 Definitions.
- 9904.405-40 Fundamental requirement.
- 9904.405-50 Techniques for application.
- 9904.405-60 Illustrations.
- 9904.405-61 Interpretation. [Reserved]
- 9904.405-62 Exemption.
- 9904.405-63 Effective date.
- 9904.406 Cost accounting standard—cost accounting period.
- 9904.406-10 [Reserved]
- 9904.406-20 Purpose.
- 9904.406-30 Definitions.
- 9904.406-40 Fundamental requirement.
- 9904.406-50 Techniques for application.
- 9904.406-60 Illustrations.
- 9904.406-61 Interpretation.
- 9904.406-62 Exemption.
- 9904.406-63 Effective date.
- 9904.407 Use of standard costs for direct material and direct labor.
- 9904.407-10 [Reserved]
- 9904.407-20 Purpose.
- 9904.407-30 Definitions.
- 9904.407-40 Fundamental requirement.
- 9904.407-50 Techniques for application.
- 9904.407-60 Illustrations.
- 9904.407-61 Interpretation. [Reserved]
- 9904.407-62 Exemption.
- 9904.407-63 Effective date.
- 9904.408 Accounting for costs of compensated personal absence.
- 9904.408-10 [Reserved]
- 9904.408-20 Purpose.
- 9904.408-30 Definitions.
- 9904.408-40 Fundamental requirement.
- 9904.408-50 Techniques for application.
- 9904.408-60 Illustrations.
- 9904.408-61 Interpretation. [Reserved]
- 9904.408-62 Exemption.
- 9904.408-63 Effective date.
- 9904.409 Cost accounting standard—depreciation of tangible capital assets.
- 9904.409-10 [Reserved]
- 9904.409-20 Purpose.
- 9904.409-30 Definitions.
- 9904.409-40 Fundamental requirement.
- 9904.409-50 Techniques for application.
- 9904.409-60 Illustrations.
- 9904.409-61 Interpretation. [Reserved]
- 9904.409-62 Exemption.
- 9904.409-63 Effective date.
- 9904.410 Allocation of business unit general and administrative expenses to final cost objectives.
- 9904.410-10 [Reserved]
- 9904.410-20 Purpose.
- 9904.410-30 Definitions.
- 9904.410-40 Fundamental requirement.
- 9904.410-50 Techniques for application.
- 9904.410-60 Illustrations.
- 9904.410-61 Interpretation. [Reserved]
- 9904.410-62 Exemption.
- 9904.410-63 Effective date.
- 9904.411 Cost accounting standard—accounting for acquisition costs of material.
- 9904.411-10 [Reserved]
- 9904.411-20 Purpose.
- 9904.411-30 Definitions.
- 9904.411-40 Fundamental requirement.
- 9904.411-50 Techniques for application.
- 9904.411-60 Illustrations.
- 9904.411-61 Interpretation. [Reserved]
- 9904.411-62 Exemption.
- 9904.411-63 Effective date.
- 9904.412 Cost accounting standard for composition and measurement of pension cost.
- 9904.412-10 [Reserved]
- 9904.412-20 Purpose.
- 9904.412-30 Definitions.
- 9904.412-40 Fundamental requirement.
- 9904.412-50 Techniques for application.
- 9904.412-60 Illustrations.
- 9904.412-60.1 Illustrations—CAS Pension Harmonization Rule.
- 9904.412-61 Interpretation. [Reserved]
- 9904.412-62 Exemption.
- 9904.412-63 Effective Date.
- 9904.412-64 Transition method.
- 9904.412-64.1 Transition Method for the CAS Pension Harmonization Rule.
- 9904.413 Adjustment and allocation of pension cost.
- 9904.413-10 [Reserved]
- 9904.413-20 Purpose.
- 9904.413-30 Definitions.
- 9904.413-40 Fundamental requirement.
- 9904.413-50 Techniques for application.
- 9904.413-60 Illustrations.
- 9904.413-61 Interpretation. [Reserved]
- 9904.413-62 Exemption.
- 9904.413-63 Effective Date.
- 9904.413-64 Transition method.
- 9904.413-64.1 Transition Method for the CAS Pension Harmonization Rule.
- 9904.414 Cost accounting standard—cost of money as an element of the cost of facilities capital.
- 9904.414-10 [Reserved]
- 9904.414-20 Purpose.
- 9904.414-30 Definitions.
- 9904.414-40 Fundamental requirement.
- 9904.414-50 Techniques for application.
- 9904.414-60 Illustrations.
- 9904.414-61 Interpretation. [Reserved]
- 9904.414-62 Exemption.
- 9904.414-63 Effective date.
- Appendix B to 9904.414—Example—ABC Corporation
- 9904.415 Accounting for the cost of deferred compensation.
- 9904.415-10 [Reserved]
- 9904.415-20 Purpose.
- 9904.415-30 Definitions.
- 9904.415-40 Fundamental requirement.
- 9904.415-50 Techniques for application.
- 9904.415-60 Illustrations.
- 9904.415-61 Interpretation. [Reserved]
- 9904.415-62 Exemption.
- 9904.415-63 Effective date.
- 9904.416 Accounting for insurance costs.
- 9904.416-10 [Reserved]
- 9904.416-20 Purpose.
- 9904.416-30 Definitions.
- 9904.416-40 Fundamental requirement.
- 9904.416-50 Techniques for application.
- 9904.416-60 Illustrations.
- 9904.416-61 Interpretation. [Reserved]
- 9904.416-62 Exemption.
- 9904.416-63 Effective date.
- 9904.417 Cost of money as an element of the cost of capital assets under construction.
- 9904.417-10 [Reserved]
- 9904.417-20 Purpose.
- 9904.417-30 Definitions.
- 9904.417-40 Fundamental requirement.
- 9904.417-50 Techniques for application.
- 9904.417-60 Illustrations.
- 9904.417-61 Interpretation. [Reserved]
- 9904.417-62 Exemption.
- 9904.417-63 Effective date.
- 9904.418 Allocation of direct and indirect costs.
- 9904.418-10 [Reserved]
- 9904.418-20 Purpose.
- 9904.418-30 Definitions.
- 9904.418-40 Fundamental requirements.
- 9904.418-50 Techniques for application.
- 9904.418-60 Illustrations.
- 9904.418-61 Interpretation. [Reserved]
- 9904.418-62 Exemptions.
- 9904.418-63 Effective date.
- 9904.420 Accounting for independent research and development costs and bid and proposal costs.
- 9904.420-10 [Reserved]
- 9904.420-20 Purpose.
- 9904.420-30 Definitions.
- 9904.420-40 Fundamental requirement.
- 9904.420-50 Techniques for application.
- 9904.420-60 Illustrations.
- 9904.420-61 Interpretation. [Reserved]
- 9904.420-62 Exemptions.
- 9904.420-63 Effective date.
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