Title 48

PART 9904

Part 9904 - Cost Accounting Standards

PART 9904 - COST ACCOUNTING STANDARDS Authority:Pub. L. 100-679, 102 Stat. 4056, 41 U.S.C. 422. Source:57 FR 14153, Apr. 17, 1992, unless otherwise noted.

48:7.0.10.26.5.0.1.1SECTION 9904.400
   9904.400 [Reserved]
48:7.0.10.26.5.0.1.2SECTION 9904.401
   9904.401 Cost accounting standard - consistency in estimating, accumulating and reporting costs.
48:7.0.10.26.5.0.1.3SECTION 9904.401-10
   9904.401-10 [Reserved]
48:7.0.10.26.5.0.1.4SECTION 9904.401-20
   9904.401-20 Purpose.
48:7.0.10.26.5.0.1.5SECTION 9904.401-30
   9904.401-30 Definitions.
48:7.0.10.26.5.0.1.6SECTION 9904.401-40
   9904.401-40 Fundamental requirement.
48:7.0.10.26.5.0.1.7SECTION 9904.401-50
   9904.401-50 Techniques for application.
48:7.0.10.26.5.0.1.8SECTION 9904.401-60
   9904.401-60 Illustrations.
48:7.0.10.26.5.0.1.9SECTION 9904.401-61
   9904.401-61 Interpretation.
48:7.0.10.26.5.0.1.10SECTION 9904.401-62
   9904.401-62 Exemption.
48:7.0.10.26.5.0.1.11SECTION 9904.401-63
   9904.401-63 Effective date.
48:7.0.10.26.5.0.1.12SECTION 9904.402
   9904.402 Cost accounting standard - consistency in allocating costs incurred for the same purpose.
48:7.0.10.26.5.0.1.13SECTION 9904.402-10
   9904.402-10 [Reserved]
48:7.0.10.26.5.0.1.14SECTION 9904.402-20
   9904.402-20 Purpose.
48:7.0.10.26.5.0.1.15SECTION 9904.402-30
   9904.402-30 Definitions.
48:7.0.10.26.5.0.1.16SECTION 9904.402-40
   9904.402-40 Fundamental requirement.
48:7.0.10.26.5.0.1.17SECTION 9904.402-50
   9904.402-50 Techniques for application.
48:7.0.10.26.5.0.1.18SECTION 9904.402-60
   9904.402-60 Illustrations.
48:7.0.10.26.5.0.1.19SECTION 9904.402-61
   9904.402-61 Interpretation.
48:7.0.10.26.5.0.1.20SECTION 9904.402-62
   9904.402-62 Exemption.
48:7.0.10.26.5.0.1.21SECTION 9904.402-63
   9904.402-63 Effective date.
48:7.0.10.26.5.0.1.22SECTION 9904.403
   9904.403 Allocation of home office expenses to segments.
48:7.0.10.26.5.0.1.23SECTION 9904.403-10
   9904.403-10 [Reserved]
48:7.0.10.26.5.0.1.24SECTION 9904.403-20
   9904.403-20 Purpose.
48:7.0.10.26.5.0.1.25SECTION 9904.403-30
   9904.403-30 Definitions.
48:7.0.10.26.5.0.1.26SECTION 9904.403-40
   9904.403-40 Fundamental requirement.
48:7.0.10.26.5.0.1.27SECTION 9904.403-50
   9904.403-50 Techniques for application.
48:7.0.10.26.5.0.1.28SECTION 9904.403-60
   9904.403-60 Illustrations.
48:7.0.10.26.5.0.1.29SECTION 9904.403-61
   9904.403-61 Interpretation.
48:7.0.10.26.5.0.1.30SECTION 9904.403-62
   9904.403-62 Exemption. [Reserved]
48:7.0.10.26.5.0.1.31SECTION 9904.403-63
   9904.403-63 Effective date.
48:7.0.10.26.5.0.1.32SECTION 9904.404
   9904.404 Capitalization of tangible assets.
48:7.0.10.26.5.0.1.33SECTION 9904.404-10
   9904.404-10 [Reserved]
48:7.0.10.26.5.0.1.34SECTION 9904.404.20
   9904.404.20 Purpose.
48:7.0.10.26.5.0.1.35SECTION 9904.404-30
   9904.404-30 Definitions.
48:7.0.10.26.5.0.1.36SECTION 9904.404-40
   9904.404-40 Fundamental requirement.
48:7.0.10.26.5.0.1.37SECTION 9904.404-50
   9904.404-50 Techniques for application.
48:7.0.10.26.5.0.1.38SECTION 9904.404-60
   9904.404-60 Illustrations.
48:7.0.10.26.5.0.1.39SECTION 9904.404-61
   9904.404-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.40SECTION 9904.404-62
   9904.404-62 Exemption.
48:7.0.10.26.5.0.1.41SECTION 9904.404-63
   9904.404-63 Effective date.
48:7.0.10.26.5.0.1.42SECTION 9904.405
   9904.405 Accounting for unallowable costs.
48:7.0.10.26.5.0.1.43SECTION 9904.405-10
   9904.405-10 [Reserved]
48:7.0.10.26.5.0.1.44SECTION 9904.405-20
   9904.405-20 Purpose.
48:7.0.10.26.5.0.1.45SECTION 9904.405-30
   9904.405-30 Definitions.
48:7.0.10.26.5.0.1.46SECTION 9904.405-40
   9904.405-40 Fundamental requirement.
48:7.0.10.26.5.0.1.47SECTION 9904.405-50
   9904.405-50 Techniques for application.
48:7.0.10.26.5.0.1.48SECTION 9904.405-60
   9904.405-60 Illustrations.
48:7.0.10.26.5.0.1.49SECTION 9904.405-61
   9904.405-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.50SECTION 9904.405-62
   9904.405-62 Exemption.
48:7.0.10.26.5.0.1.51SECTION 9904.405-63
   9904.405-63 Effective date.
48:7.0.10.26.5.0.1.52SECTION 9904.406
   9904.406 Cost accounting standard - cost accounting period.
48:7.0.10.26.5.0.1.53SECTION 9904.406-10
   9904.406-10 [Reserved]
48:7.0.10.26.5.0.1.54SECTION 9904.406-20
   9904.406-20 Purpose.
48:7.0.10.26.5.0.1.55SECTION 9904.406-30
   9904.406-30 Definitions.
48:7.0.10.26.5.0.1.56SECTION 9904.406-40
   9904.406-40 Fundamental requirement.
48:7.0.10.26.5.0.1.57SECTION 9904.406-50
   9904.406-50 Techniques for application.
48:7.0.10.26.5.0.1.58SECTION 9904.406-60
   9904.406-60 Illustrations.
48:7.0.10.26.5.0.1.59SECTION 9904.406-61
   9904.406-61 Interpretation.
48:7.0.10.26.5.0.1.60SECTION 9904.406-62
   9904.406-62 Exemption.
48:7.0.10.26.5.0.1.61SECTION 9904.406-63
   9904.406-63 Effective date.
48:7.0.10.26.5.0.1.62SECTION 9904.407
   9904.407 Use of standard costs for direct material and direct labor.
48:7.0.10.26.5.0.1.63SECTION 9904.407-10
   9904.407-10 [Reserved]
48:7.0.10.26.5.0.1.64SECTION 9904.407-20
   9904.407-20 Purpose.
48:7.0.10.26.5.0.1.65SECTION 9904.407-30
   9904.407-30 Definitions.
48:7.0.10.26.5.0.1.66SECTION 9904.407-40
   9904.407-40 Fundamental requirement.
48:7.0.10.26.5.0.1.67SECTION 9904.407-50
   9904.407-50 Techniques for application.
48:7.0.10.26.5.0.1.68SECTION 9904.407-60
   9904.407-60 Illustrations.
48:7.0.10.26.5.0.1.69SECTION 9904.407-61
   9904.407-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.70SECTION 9904.407-62
   9904.407-62 Exemption.
48:7.0.10.26.5.0.1.71SECTION 9904.407-63
   9904.407-63 Effective date.
48:7.0.10.26.5.0.1.72SECTION 9904.408
   9904.408 Accounting for costs of compensated personal absence.
48:7.0.10.26.5.0.1.73SECTION 9904.408-10
   9904.408-10 [Reserved]
48:7.0.10.26.5.0.1.74SECTION 9904.408-20
   9904.408-20 Purpose.
48:7.0.10.26.5.0.1.75SECTION 9904.408-30
   9904.408-30 Definitions.
48:7.0.10.26.5.0.1.76SECTION 9904.408-40
   9904.408-40 Fundamental requirement.
48:7.0.10.26.5.0.1.77SECTION 9904.408-50
   9904.408-50 Techniques for application.
48:7.0.10.26.5.0.1.78SECTION 9904.408-60
   9904.408-60 Illustrations.
48:7.0.10.26.5.0.1.79SECTION 9904.408-61
   9904.408-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.80SECTION 9904.408-62
   9904.408-62 Exemption.
48:7.0.10.26.5.0.1.81SECTION 9904.408-63
   9904.408-63 Effective date.
48:7.0.10.26.5.0.1.82SECTION 9904.409
   9904.409 Cost accounting standard - depreciation of tangible capital assets.
48:7.0.10.26.5.0.1.83SECTION 9904.409-10
   9904.409-10 [Reserved]
48:7.0.10.26.5.0.1.84SECTION 9904.409-20
   9904.409-20 Purpose.
48:7.0.10.26.5.0.1.85SECTION 9904.409-30
   9904.409-30 Definitions.
48:7.0.10.26.5.0.1.86SECTION 9904.409-40
   9904.409-40 Fundamental requirement.
48:7.0.10.26.5.0.1.87SECTION 9904.409-50
   9904.409-50 Techniques for application.
48:7.0.10.26.5.0.1.88SECTION 9904.409-60
   9904.409-60 Illustrations.
48:7.0.10.26.5.0.1.89SECTION 9904.409-61
   9904.409-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.90SECTION 9904.409-62
   9904.409-62 Exemption.
48:7.0.10.26.5.0.1.91SECTION 9904.409-63
   9904.409-63 Effective date.
48:7.0.10.26.5.0.1.92SECTION 9904.410
   9904.410 Allocation of business unit general and administrative expenses to final cost objectives.
48:7.0.10.26.5.0.1.93SECTION 9904.410-10
   9904.410-10 [Reserved]
48:7.0.10.26.5.0.1.94SECTION 9904.410-20
   9904.410-20 Purpose.
48:7.0.10.26.5.0.1.95SECTION 9904.410-30
   9904.410-30 Definitions.
48:7.0.10.26.5.0.1.96SECTION 9904.410-40
   9904.410-40 Fundamental requirement.
48:7.0.10.26.5.0.1.97SECTION 9904.410-50
   9904.410-50 Techniques for application.
48:7.0.10.26.5.0.1.98SECTION 9904.410-60
   9904.410-60 Illustrations.
48:7.0.10.26.5.0.1.99SECTION 9904.410-61
   9904.410-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.100SECTION 9904.410-62
   9904.410-62 Exemption.
48:7.0.10.26.5.0.1.101SECTION 9904.410-63
   9904.410-63 Effective date.
48:7.0.10.26.5.0.1.102SECTION 9904.411
   9904.411 Cost accounting standard - accounting for acquisition costs of material.
48:7.0.10.26.5.0.1.103SECTION 9904.411-10
   9904.411-10 [Reserved]
48:7.0.10.26.5.0.1.104SECTION 9904.411-20
   9904.411-20 Purpose.
48:7.0.10.26.5.0.1.105SECTION 9904.411-30
   9904.411-30 Definitions.
48:7.0.10.26.5.0.1.106SECTION 9904.411-40
   9904.411-40 Fundamental requirement.
48:7.0.10.26.5.0.1.107SECTION 9904.411-50
   9904.411-50 Techniques for application.
48:7.0.10.26.5.0.1.108SECTION 9904.411-60
   9904.411-60 Illustrations.
48:7.0.10.26.5.0.1.109SECTION 9904.411-61
   9904.411-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.110SECTION 9904.411-62
   9904.411-62 Exemption.
48:7.0.10.26.5.0.1.111SECTION 9904.411-63
   9904.411-63 Effective date.
48:7.0.10.26.5.0.1.112SECTION 9904.412
   9904.412 Cost accounting standard for composition and measurement of pension cost.
48:7.0.10.26.5.0.1.113SECTION 9904.412-10
   9904.412-10 [Reserved]
48:7.0.10.26.5.0.1.114SECTION 9904.412-20
   9904.412-20 Purpose.
48:7.0.10.26.5.0.1.115SECTION 9904.412-30
   9904.412-30 Definitions.
48:7.0.10.26.5.0.1.116SECTION 9904.412-40
   9904.412-40 Fundamental requirement.
48:7.0.10.26.5.0.1.117SECTION 9904.412-50
   9904.412-50 Techniques for application.
48:7.0.10.26.5.0.1.118SECTION 9904.412-60
   9904.412-60 Illustrations.
48:7.0.10.26.5.0.1.119SECTION 9904.412-60.1
   9904.412-60.1 Illustrations - CAS Pension Harmonization Rule.
48:7.0.10.26.5.0.1.120SECTION 9904.412-61
   9904.412-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.121SECTION 9904.412-62
   9904.412-62 Exemption.
48:7.0.10.26.5.0.1.122SECTION 9904.412-63
   9904.412-63 Effective Date.
48:7.0.10.26.5.0.1.123SECTION 9904.412-64
   9904.412-64 Transition method.
48:7.0.10.26.5.0.1.124SECTION 9904.412-64.1
   9904.412-64.1 Transition Method for the CAS Pension Harmonization Rule.
48:7.0.10.26.5.0.1.125SECTION 9904.413
   9904.413 Adjustment and allocation of pension cost.
48:7.0.10.26.5.0.1.126SECTION 9904.413-10
   9904.413-10 [Reserved]
48:7.0.10.26.5.0.1.127SECTION 9904.413-20
   9904.413-20 Purpose.
48:7.0.10.26.5.0.1.128SECTION 9904.413-30
   9904.413-30 Definitions.
48:7.0.10.26.5.0.1.129SECTION 9904.413-40
   9904.413-40 Fundamental requirement.
48:7.0.10.26.5.0.1.130SECTION 9904.413-50
   9904.413-50 Techniques for application.
48:7.0.10.26.5.0.1.131SECTION 9904.413-60
   9904.413-60 Illustrations.
48:7.0.10.26.5.0.1.132SECTION 9904.413-61
   9904.413-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.133SECTION 9904.413-62
   9904.413-62 Exemption.
48:7.0.10.26.5.0.1.134SECTION 9904.413-63
   9904.413-63 Effective Date.
48:7.0.10.26.5.0.1.135SECTION 9904.413-64
   9904.413-64 Transition method.
48:7.0.10.26.5.0.1.136SECTION 9904.413-64.1
   9904.413-64.1 Transition Method for the CAS Pension Harmonization Rule.
48:7.0.10.26.5.0.1.137SECTION 9904.414
   9904.414 Cost accounting standard - cost of money as an element of the cost of facilities capital.
48:7.0.10.26.5.0.1.138SECTION 9904.414-10
   9904.414-10 [Reserved]
48:7.0.10.26.5.0.1.139SECTION 9904.414-20
   9904.414-20 Purpose.
48:7.0.10.26.5.0.1.140SECTION 9904.414-30
   9904.414-30 Definitions.
48:7.0.10.26.5.0.1.141SECTION 9904.414-40
   9904.414-40 Fundamental requirement.
48:7.0.10.26.5.0.1.142SECTION 9904.414-50
   9904.414-50 Techniques for application.
48:7.0.10.26.5.0.1.143SECTION 9904.414-60
   9904.414-60 Illustrations.
48:7.0.10.26.5.0.1.144SECTION 9904.414-61
   9904.414-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.145SECTION 9904.414-62
   9904.414-62 Exemption.
48:7.0.10.26.5.0.1.146SECTION 9904.414-63
   9904.414-63 Effective date.
48:7.0.10.26.5.0.1.147SECTION 9904.415
   9904.415 Accounting for the cost of deferred compensation.
48:7.0.10.26.5.0.1.148SECTION 9904.415-10
   9904.415-10 [Reserved]
48:7.0.10.26.5.0.1.149SECTION 9904.415-20
   9904.415-20 Purpose.
48:7.0.10.26.5.0.1.150SECTION 9904.415-30
   9904.415-30 Definitions.
48:7.0.10.26.5.0.1.151SECTION 9904.415-40
   9904.415-40 Fundamental requirement.
48:7.0.10.26.5.0.1.152SECTION 9904.415-50
   9904.415-50 Techniques for application.
48:7.0.10.26.5.0.1.153SECTION 9904.415-60
   9904.415-60 Illustrations.
48:7.0.10.26.5.0.1.154SECTION 9904.415-61
   9904.415-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.155SECTION 9904.415-62
   9904.415-62 Exemption.
48:7.0.10.26.5.0.1.156SECTION 9904.415-63
   9904.415-63 Effective date.
48:7.0.10.26.5.0.1.157SECTION 9904.416
   9904.416 Accounting for insurance costs.
48:7.0.10.26.5.0.1.158SECTION 9904.416-10
   9904.416-10 [Reserved]
48:7.0.10.26.5.0.1.159SECTION 9904.416-20
   9904.416-20 Purpose.
48:7.0.10.26.5.0.1.160SECTION 9904.416-30
   9904.416-30 Definitions.
48:7.0.10.26.5.0.1.161SECTION 9904.416-40
   9904.416-40 Fundamental requirement.
48:7.0.10.26.5.0.1.162SECTION 9904.416-50
   9904.416-50 Techniques for application.
48:7.0.10.26.5.0.1.163SECTION 9904.416-60
   9904.416-60 Illustrations.
48:7.0.10.26.5.0.1.164SECTION 9904.416-61
   9904.416-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.165SECTION 9904.416-62
   9904.416-62 Exemption.
48:7.0.10.26.5.0.1.166SECTION 9904.416-63
   9904.416-63 Effective date.
48:7.0.10.26.5.0.1.167SECTION 9904.417
   9904.417 Cost of money as an element of the cost of capital assets under construction.
48:7.0.10.26.5.0.1.168SECTION 9904.417-10
   9904.417-10 [Reserved]
48:7.0.10.26.5.0.1.169SECTION 9904.417-20
   9904.417-20 Purpose.
48:7.0.10.26.5.0.1.170SECTION 9904.417-30
   9904.417-30 Definitions.
48:7.0.10.26.5.0.1.171SECTION 9904.417-40
   9904.417-40 Fundamental requirement.
48:7.0.10.26.5.0.1.172SECTION 9904.417-50
   9904.417-50 Techniques for application.
48:7.0.10.26.5.0.1.173SECTION 9904.417-60
   9904.417-60 Illustrations.
48:7.0.10.26.5.0.1.174SECTION 9904.417-61
   9904.417-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.175SECTION 9904.417-62
   9904.417-62 Exemption.
48:7.0.10.26.5.0.1.176SECTION 9904.417-63
   9904.417-63 Effective date.
48:7.0.10.26.5.0.1.177SECTION 9904.418
   9904.418 Allocation of direct and indirect costs.
48:7.0.10.26.5.0.1.178SECTION 9904.418-10
   9904.418-10 [Reserved]
48:7.0.10.26.5.0.1.179SECTION 9904.418-20
   9904.418-20 Purpose.
48:7.0.10.26.5.0.1.180SECTION 9904.418-30
   9904.418-30 Definitions.
48:7.0.10.26.5.0.1.181SECTION 9904.418-40
   9904.418-40 Fundamental requirements.
48:7.0.10.26.5.0.1.182SECTION 9904.418-50
   9904.418-50 Techniques for application.
48:7.0.10.26.5.0.1.183SECTION 9904.418-60
   9904.418-60 Illustrations.
48:7.0.10.26.5.0.1.184SECTION 9904.418-61
   9904.418-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.185SECTION 9904.418-62
   9904.418-62 Exemptions.
48:7.0.10.26.5.0.1.186SECTION 9904.418-63
   9904.418-63 Effective date.
48:7.0.10.26.5.0.1.187SECTION 9904.420
   9904.420 Accounting for independent research and development costs and bid and proposal costs.
48:7.0.10.26.5.0.1.188SECTION 9904.420-10
   9904.420-10 [Reserved]
48:7.0.10.26.5.0.1.189SECTION 9904.420-20
   9904.420-20 Purpose.
48:7.0.10.26.5.0.1.190SECTION 9904.420-30
   9904.420-30 Definitions.
48:7.0.10.26.5.0.1.191SECTION 9904.420-40
   9904.420-40 Fundamental requirement.
48:7.0.10.26.5.0.1.192SECTION 9904.420-50
   9904.420-50 Techniques for application.
48:7.0.10.26.5.0.1.193SECTION 9904.420-60
   9904.420-60 Illustrations.
48:7.0.10.26.5.0.1.194SECTION 9904.420-61
   9904.420-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.195SECTION 9904.420-62
   9904.420-62 Exemptions.
48:7.0.10.26.5.0.1.196SECTION 9904.420-63
   9904.420-63 Effective date.