About GPO   |   Newsroom/Media   |   Congressional Relations   |   Inspector General   |   Careers   |   Contact   |   askGPO   |   Help  
 
Home   |   Customers   |   Vendors   |   Libraries  

The Electronic Code of Federal Regulations (e-CFR) is a regularly updated, unofficial editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Printing Office.

Parallel Table of Authorities and Rules for the Code of Federal Regulations and the United States Code
Text | PDF

Find, review, and submit comments on Federal rules that are open for comment and published in the Federal Register using Regulations.gov.

Purchase individual CFR titles from the U.S. Government Online Bookstore.

Find issues of the CFR (including issues prior to 1996) at a local Federal depository library.

[2]
 
 

Electronic Code of Federal Regulations

blue pill

e-CFR Data is current as of April 15, 2014

TITLE 48—Federal Acquisition Regulations System

CHAPTER 99—COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET

SUBCHAPTER B—PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS

PART 9904—COST ACCOUNTING STANDARDS

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


For questions or comments regarding e-CFR editorial content, features, or design, email ecfr@nara.gov.
For questions concerning e-CFR programming and delivery issues, email webteam@gpo.gov.