StacksVerified U.S. regulatory reference

48 CFR §9904.408-40

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov
  1. (a)The costs of compensated personal absence shall be assigned to the cost accounting period or periods in which the entitlement was earned.
  2. (b)The costs of compensated personal absence for an entire cost accounting period shall be allocated pro-rata on an annual basis among the final cost objectives of that period.