StacksVerified U.S. regulatory reference

48 CFR §9904.414-40

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)A contractor's facilities capital shall be measured and allocated in accordance with the criteria set forth in this Standard. The allocated amount shall be used as a base to which a cost of money rate is applied.
  2. (b)The cost of money rate shall be based on rates determined by the Secretary of the Treasury, pursuant to Public Law 92-41 (85 stat. 97).
  3. (c)The cost of capital committed to facilities shall be separately computed for each contract using facilities capital cost of money factors computed for each cost accounting period.