StacksVerified U.S. regulatory reference

48 CFR §9904.417-40

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The cost of money applicable to the investment in tangible and intangible capital assets being constructed, fabricated, or developed for a contractor's own use shall be included in the capitalized acquisition cost of such assets.