{"identifier":"48","label":"Title 48—Federal Acquisition Regulations System","label_level":"Title 48","label_description":"Federal Acquisition Regulations System","reserved":false,"type":"title","size":22292597,"children":[{"identifier":"99","label":" Chapter 99—Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of Management and Budget","label_level":" Chapter 99","label_description":"Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of Management and Budget","reserved":false,"type":"chapter","size":761141,"children":[{"identifier":"B","label":"Subchapter B—Procurement Practices and Cost Accounting Standards","label_level":"Subchapter B","label_description":"Procurement Practices and Cost Accounting Standards","reserved":false,"type":"subchapter","size":743701,"children":[{"identifier":"9904","label":"Part 9904—Cost Accounting Standards","label_level":"Part 9904","label_description":"Cost Accounting Standards","reserved":false,"type":"part","volumes":["7"],"size":573292,"children":[{"identifier":"9904.400","label":"9904.400 [Reserved]","label_level":"9904.400","label_description":"9904.400 [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":376},{"identifier":"9904.401","label":"9904.401 Cost accounting standard—consistency in estimating, accumulating and reporting costs.","label_level":"9904.401","label_description":"Cost accounting standard—consistency in estimating, accumulating and reporting costs.","reserved":false,"type":"section","volumes":["7"],"received_on":"2023-04-06T21:50:15-0400","size":453},{"identifier":"9904.401-10","label":"9904.401-10 [Reserved]","label_level":"9904.401-10","label_description":"9904.401-10 [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":394},{"identifier":"9904.401-20","label":"9904.401-20 Purpose.","label_level":"9904.401-20","label_description":"Purpose.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":1339},{"identifier":"9904.401-30","label":"9904.401-30 Definitions.","label_level":"9904.401-30","label_description":"Definitions.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":1822},{"identifier":"9904.401-40","label":"9904.401-40 Fundamental requirement.","label_level":"9904.401-40","label_description":"Fundamental requirement.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":1134},{"identifier":"9904.401-50","label":"9904.401-50 Techniques for application.","label_level":"9904.401-50","label_description":"Techniques for application.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":1865},{"identifier":"9904.401-60","label":"9904.401-60 Illustrations.","label_level":"9904.401-60","label_description":"Illustrations.","reserved":false,"type":"section","volumes":["7"],"received_on":"2026-10-20T17:50:06-0400","size":3998},{"identifier":"9904.401-61","label":"9904.401-61 Interpretation.","label_level":"9904.401-61","label_description":"Interpretation.","reserved":false,"type":"section","volumes":["7"],"received_on":"2023-04-06T21:50:15-0400","size":3100},{"identifier":"9904.401-62","label":"9904.401-62 Exemption.","label_level":"9904.401-62","label_description":"Exemption.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":425},{"identifier":"9904.401-63","label":"9904.401-63 Effective date.","label_level":"9904.401-63","label_description":"Effective date.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":534},{"identifier":"9904.402","label":"9904.402 Cost accounting standard—consistency in allocating costs incurred for the same purpose.","label_level":"9904.402","label_description":"Cost accounting standard—consistency in allocating costs incurred for the same purpose.","reserved":false,"type":"section","volumes":["7"],"received_on":"2023-04-06T21:50:15-0400","size":455},{"identifier":"9904.402-10","label":"9904.402-10 [Reserved]","label_level":"9904.402-10","label_description":"9904.402-10 [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":394},{"identifier":"9904.402-20","label":"9904.402-20 Purpose.","label_level":"9904.402-20","label_description":"Purpose.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":1047},{"identifier":"9904.402-30","label":"9904.402-30 Definitions.","label_level":"9904.402-30","label_description":"Definitions.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":2293},{"identifier":"9904.402-40","label":"9904.402-40 Fundamental requirement.","label_level":"9904.402-40","label_description":"Fundamental requirement.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":1059},{"identifier":"9904.402-50","label":"9904.402-50 Techniques for application.","label_level":"9904.402-50","label_description":"Techniques for application.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":2823},{"identifier":"9904.402-60","label":"9904.402-60 Illustrations.","label_level":"9904.402-60","label_description":"Illustrations.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":3490},{"identifier":"9904.402-61","label":"9904.402-61 Interpretation.","label_level":"9904.402-61","label_description":"Interpretation.","reserved":false,"type":"section","volumes":["7"],"received_on":"2023-04-06T21:50:15-0400","size":2024},{"identifier":"9904.402-62","label":"9904.402-62 Exemption.","label_level":"9904.402-62","label_description":"Exemption.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":425},{"identifier":"9904.402-63","label":"9904.402-63 Effective date.","label_level":"9904.402-63","label_description":"Effective date.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":455},{"identifier":"9904.403","label":"9904.403 Allocation of home office expenses to segments.","label_level":"9904.403","label_description":"Allocation of home office expenses to segments.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":413},{"identifier":"9904.403-10","label":"9904.403-10 [Reserved]","label_level":"9904.403-10","label_description":"9904.403-10 [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":394},{"identifier":"9904.403-20","label":"9904.403-20 Purpose.","label_level":"9904.403-20","label_description":"Purpose.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":1403},{"identifier":"9904.403-30","label":"9904.403-30 Definitions.","label_level":"9904.403-30","label_description":"Definitions.","reserved":false,"type":"section","volumes":["7"],"received_on":"2025-11-21T13:40:06-0500","size":2621},{"identifier":"9904.403-40","label":"9904.403-40 Fundamental requirement.","label_level":"9904.403-40","label_description":"Fundamental requirement.","reserved":false,"type":"section","volumes":["7"],"received_on":"2025-11-21T13:40:06-0500","size":6921},{"identifier":"9904.403-50","label":"9904.403-50 Techniques for application.","label_level":"9904.403-50","label_description":"Techniques for application.","reserved":false,"type":"section","volumes":["7"],"received_on":"2025-11-21T13:40:06-0500","size":7671},{"identifier":"9904.403-60","label":"9904.403-60 Illustrations.","label_level":"9904.403-60","label_description":"Illustrations.","reserved":false,"type":"section","volumes":["7"],"received_on":"2026-10-20T17:50:06-0400","size":5158},{"identifier":"9904.403-61","label":"9904.403-61 Interpretation.","label_level":"9904.403-61","label_description":"Interpretation.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":2523},{"identifier":"9904.403-62","label":"9904.403-62 Exemption. [Reserved]","label_level":"9904.403-62","label_description":"9904.403-62 Exemption. [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":405},{"identifier":"9904.403-63","label":"9904.403-63 Effective date.","label_level":"9904.403-63","label_description":"Effective date.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":863},{"identifier":"9904.404","label":"9904.404 [Reserved]","label_level":"9904.404","label_description":"9904.404 [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2026-08-10T17:40:04-0400","size":376},{"identifier":"9904.405","label":"9904.405 Accounting for unallowable costs.","label_level":"9904.405","label_description":"Accounting for unallowable costs.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":399},{"identifier":"9904.405-10","label":"9904.405-10 [Reserved]","label_level":"9904.405-10","label_description":"9904.405-10 [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":394},{"identifier":"9904.405-20","label":"9904.405-20 Purpose.","label_level":"9904.405-20","label_description":"Purpose.","reserved":false,"type":"section","volumes":["7"],"received_on":"2023-04-06T21:50:15-0400","size":1406},{"identifier":"9904.405-30","label":"9904.405-30 Definitions.","label_level":"9904.405-30","label_description":"Definitions.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":1661},{"identifier":"9904.405-40","label":"9904.405-40 Fundamental requirement.","label_level":"9904.405-40","label_description":"Fundamental requirement.","reserved":false,"type":"section","volumes":["7"],"received_on":"2026-08-10T17:40:04-0400","size":4994},{"identifier":"9904.405-50","label":"9904.405-50 Techniques for application.","label_level":"9904.405-50","label_description":"Techniques for application.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":3005},{"identifier":"9904.405-60","label":"9904.405-60 Illustrations.","label_level":"9904.405-60","label_description":"Illustrations.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":5811},{"identifier":"9904.405-61","label":"9904.405-61 Interpretation. [Reserved]","label_level":"9904.405-61","label_description":"9904.405-61 Interpretation. [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":410},{"identifier":"9904.405-62","label":"9904.405-62 Exemption.","label_level":"9904.405-62","label_description":"Exemption.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":425},{"identifier":"9904.405-63","label":"9904.405-63 Effective date.","label_level":"9904.405-63","label_description":"Effective date.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":455},{"identifier":"9904.406","label":"9904.406 Cost accounting standard—cost accounting period.","label_level":"9904.406","label_description":"Cost accounting standard—cost accounting period.","reserved":false,"type":"section","volumes":["7"],"received_on":"2023-04-06T21:50:15-0400","size":416},{"identifier":"9904.406-10","label":"9904.406-10 [Reserved]","label_level":"9904.406-10","label_description":"9904.406-10 [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":394},{"identifier":"9904.406-20","label":"9904.406-20 Purpose.","label_level":"9904.406-20","label_description":"Purpose.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":849},{"identifier":"9904.406-30","label":"9904.406-30 Definitions.","label_level":"9904.406-30","label_description":"Definitions.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":1626},{"identifier":"9904.406-40","label":"9904.406-40 Fundamental requirement.","label_level":"9904.406-40","label_description":"Fundamental requirement.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":1810},{"identifier":"9904.406-50","label":"9904.406-50 Techniques for application.","label_level":"9904.406-50","label_description":"Techniques for application.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":4093},{"identifier":"9904.406-60","label":"9904.406-60 Illustrations.","label_level":"9904.406-60","label_description":"Illustrations.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":3478},{"identifier":"9904.406-61","label":"9904.406-61 Interpretation.","label_level":"9904.406-61","label_description":"Interpretation.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":5937},{"identifier":"9904.406-62","label":"9904.406-62 Exemption.","label_level":"9904.406-62","label_description":"Exemption.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":425},{"identifier":"9904.406-63","label":"9904.406-63 Effective date.","label_level":"9904.406-63","label_description":"Effective date.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":863},{"identifier":"9904.407-9904.409","label":"9904.407-9904.409 [Reserved]","label_level":"9904.407-9904.409","label_description":"9904.407-9904.409 [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2026-10-02T18:40:10-0400","size":261},{"identifier":"9904.410","label":"9904.410 Allocation of business unit general and administrative expenses to final cost objectives.","label_level":"9904.410","label_description":"Allocation of business unit general and administrative expenses to final cost objectives.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":455},{"identifier":"9904.410-10","label":"9904.410-10 [Reserved]","label_level":"9904.410-10","label_description":"9904.410-10 [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":394},{"identifier":"9904.410-20","label":"9904.410-20 Purpose.","label_level":"9904.410-20","label_description":"Purpose.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":1081},{"identifier":"9904.410-30","label":"9904.410-30 Definitions.","label_level":"9904.410-30","label_description":"Definitions.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":2967},{"identifier":"9904.410-40","label":"9904.410-40 Fundamental requirement.","label_level":"9904.410-40","label_description":"Fundamental requirement.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":1727},{"identifier":"9904.410-50","label":"9904.410-50 Techniques for application.","label_level":"9904.410-50","label_description":"Techniques for application.","reserved":false,"type":"section","volumes":["7"],"received_on":"2023-04-06T21:50:15-0400","size":7045},{"identifier":"9904.410-60","label":"9904.410-60 Illustrations.","label_level":"9904.410-60","label_description":"Illustrations.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":11446},{"identifier":"9904.410-61","label":"9904.410-61 Interpretation. [Reserved]","label_level":"9904.410-61","label_description":"9904.410-61 Interpretation. [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":410},{"identifier":"9904.410-62","label":"9904.410-62 Exemption.","label_level":"9904.410-62","label_description":"Exemption.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":526},{"identifier":"9904.410-63","label":"9904.410-63 Effective date.","label_level":"9904.410-63","label_description":"Effective date.","reserved":false,"type":"section","volumes":["7"],"received_on":"2026-10-20T17:50:06-0400","size":23733},{"identifier":"9904.411","label":"9904.411 [Reserved]","label_level":"9904.411","label_description":"9904.411 [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2026-08-10T17:40:04-0400","size":376},{"identifier":"9904.412","label":"9904.412 Cost accounting standard for composition and measurement of pension cost.","label_level":"9904.412","label_description":"Cost accounting standard for composition and measurement of pension cost.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":439},{"identifier":"9904.412-10","label":"9904.412-10 [Reserved]","label_level":"9904.412-10","label_description":"9904.412-10 [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":394},{"identifier":"9904.412-20","label":"9904.412-20 Purpose.","label_level":"9904.412-20","label_description":"Purpose.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":1124},{"identifier":"9904.412-30","label":"9904.412-30 Definitions.","label_level":"9904.412-30","label_description":"Definitions.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":9844},{"identifier":"9904.412-40","label":"9904.412-40 Fundamental requirement.","label_level":"9904.412-40","label_description":"Fundamental requirement.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":3807},{"identifier":"9904.412-50","label":"9904.412-50 Techniques for application.","label_level":"9904.412-50","label_description":"Techniques for application.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":18494},{"identifier":"9904.412-60","label":"9904.412-60 Illustrations.","label_level":"9904.412-60","label_description":"Illustrations.","reserved":false,"type":"section","volumes":["7"],"received_on":"2026-10-20T17:50:06-0400","size":30501},{"identifier":"9904.412-60.1","label":"9904.412-60.1 Illustrations—CAS Pension Harmonization Rule.","label_level":"9904.412-60.1","label_description":"Illustrations—CAS Pension Harmonization Rule.","reserved":false,"type":"section","volumes":["7"],"received_on":"2026-10-20T17:50:06-0400","size":63653},{"identifier":"9904.412-61","label":"9904.412-61 Interpretation. [Reserved]","label_level":"9904.412-61","label_description":"9904.412-61 Interpretation. [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":410},{"identifier":"9904.412-62","label":"9904.412-62 Exemption.","label_level":"9904.412-62","label_description":"Exemption.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":425},{"identifier":"9904.412-63","label":"9904.412-63 Effective Date.","label_level":"9904.412-63","label_description":"Effective Date.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":2477},{"identifier":"9904.412-64","label":"9904.412-64 Transition method.","label_level":"9904.412-64","label_description":"Transition method.","reserved":false,"type":"section","volumes":["7"],"received_on":"2023-04-06T21:50:15-0400","size":13073},{"identifier":"9904.412-64.1","label":"9904.412-64.1 Transition Method for the CAS Pension Harmonization Rule.","label_level":"9904.412-64.1","label_description":"Transition Method for the CAS Pension Harmonization Rule.","reserved":false,"type":"section","volumes":["7"],"received_on":"2026-10-20T17:50:06-0400","size":35288},{"identifier":"9904.413","label":"9904.413 Adjustment and allocation of pension cost.","label_level":"9904.413","label_description":"Adjustment and allocation of pension cost.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":408},{"identifier":"9904.413-10","label":"9904.413-10 [Reserved]","label_level":"9904.413-10","label_description":"9904.413-10 [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":394},{"identifier":"9904.413-20","label":"9904.413-20 Purpose.","label_level":"9904.413-20","label_description":"Purpose.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":813},{"identifier":"9904.413-30","label":"9904.413-30 Definitions.","label_level":"9904.413-30","label_description":"Definitions.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":9485},{"identifier":"9904.413-40","label":"9904.413-40 Fundamental requirement.","label_level":"9904.413-40","label_description":"Fundamental requirement.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":2358},{"identifier":"9904.413-50","label":"9904.413-50 Techniques for application.","label_level":"9904.413-50","label_description":"Techniques for application.","reserved":false,"type":"section","volumes":["7"],"received_on":"2023-04-06T21:50:15-0400","size":18975},{"identifier":"9904.413-60","label":"9904.413-60 Illustrations.","label_level":"9904.413-60","label_description":"Illustrations.","reserved":false,"type":"section","volumes":["7"],"received_on":"2026-10-20T17:50:06-0400","size":36208},{"identifier":"9904.413-61","label":"9904.413-61 Interpretation. [Reserved]","label_level":"9904.413-61","label_description":"9904.413-61 Interpretation. [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":410},{"identifier":"9904.413-62","label":"9904.413-62 Exemption.","label_level":"9904.413-62","label_description":"Exemption.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":425},{"identifier":"9904.413-63","label":"9904.413-63 Effective Date.","label_level":"9904.413-63","label_description":"Effective Date.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":2502},{"identifier":"9904.413-64","label":"9904.413-64 Transition method.","label_level":"9904.413-64","label_description":"Transition method.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":2258},{"identifier":"9904.413-64.1","label":"9904.413-64.1 Transition Method for the CAS Pension Harmonization Rule.","label_level":"9904.413-64.1","label_description":"Transition Method for the CAS Pension Harmonization Rule.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":689},{"identifier":"9904.414","label":"9904.414 Cost accounting standard—cost of money as an element of the cost of facilities capital.","label_level":"9904.414","label_description":"Cost accounting standard—cost of money as an element of the cost of facilities capital.","reserved":false,"type":"section","volumes":["7"],"received_on":"2023-04-06T21:50:15-0400","size":455},{"identifier":"9904.414-10","label":"9904.414-10 [Reserved]","label_level":"9904.414-10","label_description":"9904.414-10 [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":394},{"identifier":"9904.414-20","label":"9904.414-20 Purpose.","label_level":"9904.414-20","label_description":"Purpose.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":762},{"identifier":"9904.414-30","label":"9904.414-30 Definitions.","label_level":"9904.414-30","label_description":"Definitions.","reserved":false,"type":"section","volumes":["7"],"received_on":"2025-11-21T13:40:06-0500","size":1889},{"identifier":"9904.414-40","label":"9904.414-40 Fundamental requirement.","label_level":"9904.414-40","label_description":"Fundamental requirement.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":970},{"identifier":"9904.414-50","label":"9904.414-50 Techniques for application.","label_level":"9904.414-50","label_description":"Techniques for application.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":2193},{"identifier":"9904.414-60","label":"9904.414-60 Illustrations.","label_level":"9904.414-60","label_description":"Illustrations.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":542},{"identifier":"9904.414-61","label":"9904.414-61 Interpretation. [Reserved]","label_level":"9904.414-61","label_description":"9904.414-61 Interpretation. [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":410},{"identifier":"9904.414-62","label":"9904.414-62 Exemption.","label_level":"9904.414-62","label_description":"Exemption.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":1054},{"identifier":"9904.414-63","label":"9904.414-63 Effective date.","label_level":"9904.414-63","label_description":"Effective date.","reserved":false,"type":"section","volumes":["7"],"received_on":"2026-03-16T17:20:10-0400","size":7669},{"identifier":"Appendix B to 9904.414","label":"Appendix B to 9904.414—Example—ABC Corporation\n","label_level":"Appendix B to 9904.414","label_description":"Example—ABC Corporation\n","reserved":false,"type":"appendix","volumes":["7"],"received_on":"2026-10-20T17:50:06-0400","size":38671},{"identifier":"9904.415","label":"9904.415 Accounting for the cost of deferred compensation.","label_level":"9904.415","label_description":"Accounting for the cost of deferred compensation.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":415},{"identifier":"9904.415-10","label":"9904.415-10 [Reserved]","label_level":"9904.415-10","label_description":"9904.415-10 [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":394},{"identifier":"9904.415-20","label":"9904.415-20 Purpose.","label_level":"9904.415-20","label_description":"Purpose.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":1131},{"identifier":"9904.415-30","label":"9904.415-30 Definitions.","label_level":"9904.415-30","label_description":"Definitions.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":2231},{"identifier":"9904.415-40","label":"9904.415-40 Fundamental requirement.","label_level":"9904.415-40","label_description":"Fundamental requirement.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":1570},{"identifier":"9904.415-50","label":"9904.415-50 Techniques for application.","label_level":"9904.415-50","label_description":"Techniques for application.","reserved":false,"type":"section","volumes":["7"],"received_on":"2023-04-06T21:50:15-0400","size":11630},{"identifier":"9904.415-60","label":"9904.415-60 Illustrations.","label_level":"9904.415-60","label_description":"Illustrations.","reserved":false,"type":"section","volumes":["7"],"received_on":"2026-10-20T17:50:06-0400","size":14144},{"identifier":"9904.415-61","label":"9904.415-61 Interpretation. [Reserved]","label_level":"9904.415-61","label_description":"9904.415-61 Interpretation. [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":410},{"identifier":"9904.415-62","label":"9904.415-62 Exemption.","label_level":"9904.415-62","label_description":"Exemption.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":425},{"identifier":"9904.415-63","label":"9904.415-63 Effective date.","label_level":"9904.415-63","label_description":"Effective date.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":1516},{"identifier":"9904.416","label":"9904.416 Accounting for insurance costs.","label_level":"9904.416","label_description":"Accounting for insurance costs.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":397},{"identifier":"9904.416-10","label":"9904.416-10 [Reserved]","label_level":"9904.416-10","label_description":"9904.416-10 [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":394},{"identifier":"9904.416-20","label":"9904.416-20 Purpose.","label_level":"9904.416-20","label_description":"Purpose.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":745},{"identifier":"9904.416-30","label":"9904.416-30 Definitions.","label_level":"9904.416-30","label_description":"Definitions.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":1775},{"identifier":"9904.416-40","label":"9904.416-40 Fundamental requirement.","label_level":"9904.416-40","label_description":"Fundamental requirement.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":787},{"identifier":"9904.416-50","label":"9904.416-50 Techniques for application.","label_level":"9904.416-50","label_description":"Techniques for application.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":9921},{"identifier":"9904.416-60","label":"9904.416-60 Illustrations.","label_level":"9904.416-60","label_description":"Illustrations.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":7518},{"identifier":"9904.416-61","label":"9904.416-61 Interpretation. [Reserved]","label_level":"9904.416-61","label_description":"9904.416-61 Interpretation. [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":410},{"identifier":"9904.416-62","label":"9904.416-62 Exemption.","label_level":"9904.416-62","label_description":"Exemption.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":425},{"identifier":"9904.416-63","label":"9904.416-63 Effective date.","label_level":"9904.416-63","label_description":"Effective date.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":863},{"identifier":"9904.417","label":"9904.417 Cost of money as an element of the cost of capital assets under construction.","label_level":"9904.417","label_description":"Cost of money as an element of the cost of capital assets under construction.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":443},{"identifier":"9904.417-10","label":"9904.417-10 [Reserved]","label_level":"9904.417-10","label_description":"9904.417-10 [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":394},{"identifier":"9904.417-20","label":"9904.417-20 Purpose.","label_level":"9904.417-20","label_description":"Purpose.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":874},{"identifier":"9904.417-30","label":"9904.417-30 Definitions.","label_level":"9904.417-30","label_description":"Definitions.","reserved":false,"type":"section","volumes":["7"],"received_on":"2025-11-21T13:40:06-0500","size":1437},{"identifier":"9904.417-40","label":"9904.417-40 Fundamental requirement.","label_level":"9904.417-40","label_description":"Fundamental requirement.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":645},{"identifier":"9904.417-50","label":"9904.417-50 Techniques for application.","label_level":"9904.417-50","label_description":"Techniques for application.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":1570},{"identifier":"9904.417-60","label":"9904.417-60 Illustrations.","label_level":"9904.417-60","label_description":"Illustrations.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":5219},{"identifier":"9904.417-61","label":"9904.417-61 Interpretation. [Reserved]","label_level":"9904.417-61","label_description":"9904.417-61 Interpretation. [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":410},{"identifier":"9904.417-62","label":"9904.417-62 Exemption.","label_level":"9904.417-62","label_description":"Exemption.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":425},{"identifier":"9904.417-63","label":"9904.417-63 Effective date.","label_level":"9904.417-63","label_description":"Effective date.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":863},{"identifier":"9904.418","label":"9904.418 Allocation of direct and indirect costs.","label_level":"9904.418","label_description":"Allocation of direct and indirect costs.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":406},{"identifier":"9904.418-10","label":"9904.418-10 [Reserved]","label_level":"9904.418-10","label_description":"9904.418-10 [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":394},{"identifier":"9904.418-20","label":"9904.418-20 Purpose.","label_level":"9904.418-20","label_description":"Purpose.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":970},{"identifier":"9904.418-30","label":"9904.418-30 Definitions.","label_level":"9904.418-30","label_description":"Definitions.","reserved":false,"type":"section","volumes":["7"],"received_on":"2026-10-02T18:40:10-0400","size":2224},{"identifier":"9904.418-40","label":"9904.418-40 Fundamental requirements.","label_level":"9904.418-40","label_description":"Fundamental requirements.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":2214},{"identifier":"9904.418-50","label":"9904.418-50 Techniques for application.","label_level":"9904.418-50","label_description":"Techniques for application.","reserved":false,"type":"section","volumes":["7"],"received_on":"2026-10-02T18:40:10-0400","size":12125},{"identifier":"9904.418-60","label":"9904.418-60 Illustrations.","label_level":"9904.418-60","label_description":"Illustrations.","reserved":false,"type":"section","volumes":["7"],"received_on":"2026-10-02T18:40:10-0400","size":7363},{"identifier":"9904.418-61","label":"9904.418-61 Interpretation. [Reserved]","label_level":"9904.418-61","label_description":"9904.418-61 Interpretation. [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":410},{"identifier":"9904.418-62","label":"9904.418-62 Exemptions.","label_level":"9904.418-62","label_description":"Exemptions.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":527},{"identifier":"9904.418-63","label":"9904.418-63 Effective date.","label_level":"9904.418-63","label_description":"Effective date.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":865},{"identifier":"9904.420","label":"9904.420 Accounting for independent research and development costs and bid and proposal costs.","label_level":"9904.420","label_description":"Accounting for independent research and development costs and bid and proposal costs.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":451},{"identifier":"9904.420-10","label":"9904.420-10 [Reserved]","label_level":"9904.420-10","label_description":"9904.420-10 [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":394},{"identifier":"9904.420-20","label":"9904.420-20 Purpose.","label_level":"9904.420-20","label_description":"Purpose.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":775},{"identifier":"9904.420-30","label":"9904.420-30 Definitions.","label_level":"9904.420-30","label_description":"Definitions.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":3717},{"identifier":"9904.420-40","label":"9904.420-40 Fundamental requirement.","label_level":"9904.420-40","label_description":"Fundamental requirement.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":1805},{"identifier":"9904.420-50","label":"9904.420-50 Techniques for application.","label_level":"9904.420-50","label_description":"Techniques for application.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":4496},{"identifier":"9904.420-60","label":"9904.420-60 Illustrations.","label_level":"9904.420-60","label_description":"Illustrations.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":5185},{"identifier":"9904.420-61","label":"9904.420-61 Interpretation. [Reserved]","label_level":"9904.420-61","label_description":"9904.420-61 Interpretation. [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":410},{"identifier":"9904.420-62","label":"9904.420-62 Exemptions.","label_level":"9904.420-62","label_description":"Exemptions.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":527},{"identifier":"9904.420-63","label":"9904.420-63 Effective date.","label_level":"9904.420-63","label_description":"Effective date.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-07T00:00:00-0500","size":865}],"descendant_range":"9904.400 – 9904.420-63"}],"descendant_range":"9903 – 9999"}],"descendant_range":"9900 – 9999"}]}