48 CFR §9904.408-40
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
- (a)The costs of compensated personal absence shall be assigned to the cost accounting period or periods in which the entitlement was earned.
- (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.