48 CFR Part 9904
COST ACCOUNTING STANDARDS
November 17, 2020
§
9904.400
[Reserved]
§
9904.401
Cost accounting standard—consistency in estimating, accumulating and reporting costs
§
9904.401-10
[Reserved]
§
9904.401-20
Purpose
§
9904.401-30
Definitions
§
9904.401-40
Fundamental requirement
§
9904.401-50
Techniques for application
§
9904.401-60
Illustrations
§
9904.401-61
Interpretation
§
9904.401-62
Exemption
§
9904.401-63
Effective date
§
9904.402
Cost accounting standard—consistency in allocating costs incurred for the same purpose
§
9904.402-10
[Reserved]
§
9904.402-20
Purpose
§
9904.402-30
Definitions
§
9904.402-40
Fundamental requirement
§
9904.402-50
Techniques for application
§
9904.402-60
Illustrations
§
9904.402-61
Interpretation
§
9904.402-62
Exemption
§
9904.402-63
Effective date
§
9904.403
Allocation of home office expenses to segments
§
9904.403-10
[Reserved]
§
9904.403-20
Purpose
§
9904.403-30
Definitions
§
9904.403-40
Fundamental requirement
§
9904.403-50
Techniques for application
§
9904.403-60
Illustrations
§
9904.403-61
Interpretation
§
9904.403-62
Exemption. [Reserved]
§
9904.403-63
Effective date
§
9904.404
Capitalization of tangible assets
§
9904.404-10
[Reserved]
§
9904.404.20
Purpose
§
9904.404-30
Definitions
§
9904.404-40
Fundamental requirement
§
9904.404-50
Techniques for application
§
9904.404-60
Illustrations
§
9904.404-61
Interpretation. [Reserved]
§
9904.404-62
Exemption
§
9904.404-63
Effective date
§
9904.405
Accounting for unallowable costs
§
9904.405-10
[Reserved]
§
9904.405-20
Purpose
§
9904.405-30
Definitions
§
9904.405-40
Fundamental requirement
§
9904.405-50
Techniques for application
§
9904.405-60
Illustrations
§
9904.405-61
Interpretation. [Reserved]
§
9904.405-62
Exemption
§
9904.405-63
Effective date
§
9904.406
Cost accounting standard—cost accounting period
§
9904.406-10
[Reserved]
§
9904.406-20
Purpose
§
9904.406-30
Definitions
§
9904.406-40
Fundamental requirement
§
9904.406-50
Techniques for application
§
9904.406-60
Illustrations
§
9904.406-61
Interpretation
§
9904.406-62
Exemption
§
9904.406-63
Effective date
§
9904.407
Use of standard costs for direct material and direct labor
§
9904.407-10
[Reserved]
§
9904.407-20
Purpose
§
9904.407-30
Definitions
§
9904.407-40
Fundamental requirement
§
9904.407-50
Techniques for application
§
9904.407-60
Illustrations
§
9904.407-61
Interpretation. [Reserved]
§
9904.407-62
Exemption
§
9904.407-63
Effective date
§
9904.408
Accounting for costs of compensated personal absence
§
9904.408-10
[Reserved]
§
9904.408-20
Purpose
§
9904.408-30
Definitions
§
9904.408-40
Fundamental requirement
§
9904.408-50
Techniques for application
§
9904.408-60
Illustrations
§
9904.408-61
Interpretation. [Reserved]
§
9904.408-62
Exemption
§
9904.408-63
Effective date
§
9904.409
Cost accounting standard—depreciation of tangible capital assets
§
9904.409-10
[Reserved]
§
9904.409-20
Purpose
§
9904.409-30
Definitions
§
9904.409-40
Fundamental requirement
§
9904.409-50
Techniques for application
§
9904.409-60
Illustrations
§
9904.409-61
Interpretation. [Reserved]
§
9904.409-62
Exemption
§
9904.409-63
Effective date
§
9904.410
Allocation of business unit general and administrative expenses to final cost objectives
§
9904.410-10
[Reserved]
§
9904.410-20
Purpose
§
9904.410-30
Definitions
§
9904.410-40
Fundamental requirement
§
9904.410-50
Techniques for application
§
9904.410-60
Illustrations
§
9904.410-61
Interpretation. [Reserved]
§
9904.410-62
Exemption
§
9904.410-63
Effective date
§
9904.411
Cost accounting standard—accounting for acquisition costs of material
§
9904.411-10
[Reserved]
§
9904.411-20
Purpose
§
9904.411-30
Definitions
§
9904.411-40
Fundamental requirement
§
9904.411-50
Techniques for application
§
9904.411-60
Illustrations
§
9904.411-61
Interpretation. [Reserved]
§
9904.411-62
Exemption
§
9904.411-63
Effective date
§
9904.412
Cost accounting standard for composition and measurement of pension cost
§
9904.412-10
[Reserved]
§
9904.412-20
Purpose
§
9904.412-30
Definitions
§
9904.412-40
Fundamental requirement
§
9904.412-50
Techniques for application
§
9904.412-60
Illustrations
§
9904.412-60.1
Illustrations—CAS Pension Harmonization Rule
§
9904.412-61
Interpretation. [Reserved]
§
9904.412-62
Exemption
§
9904.412-63
Effective Date
§
9904.412-64
Transition method
§
9904.412-64.1
Transition Method for the CAS Pension Harmonization Rule
§
9904.413
Adjustment and allocation of pension cost
§
9904.413-10
[Reserved]
§
9904.413-20
Purpose
§
9904.413-30
Definitions
§
9904.413-40
Fundamental requirement
§
9904.413-50
Techniques for application
§
9904.413-60
Illustrations
§
9904.413-61
Interpretation. [Reserved]
§
9904.413-62
Exemption
§
9904.413-63
Effective Date
§
9904.413-64
Transition method
§
9904.413-64.1
Transition Method for the CAS Pension Harmonization Rule
§
9904.414
Cost accounting standard—cost of money as an element of the cost of facilities capital
§
9904.414-10
[Reserved]
§
9904.414-20
Purpose
§
9904.414-30
Definitions
§
9904.414-40
Fundamental requirement
§
9904.414-50
Techniques for application
§
9904.414-60
Illustrations
§
9904.414-61
Interpretation. [Reserved]
§
9904.414-62
Exemption
§
9904.414-63
Effective date
§
9904.415
Accounting for the cost of deferred compensation
§
9904.415-10
[Reserved]
§
9904.415-20
Purpose
§
9904.415-30
Definitions
§
9904.415-40
Fundamental requirement
§
9904.415-50
Techniques for application
§
9904.415-60
Illustrations
§
9904.415-61
Interpretation. [Reserved]
§
9904.415-62
Exemption
§
9904.415-63
Effective date
§
9904.416
Accounting for insurance costs
§
9904.416-10
[Reserved]
§
9904.416-20
Purpose
§
9904.416-30
Definitions
§
9904.416-40
Fundamental requirement
§
9904.416-50
Techniques for application
§
9904.416-60
Illustrations
§
9904.416-61
Interpretation. [Reserved]
§
9904.416-62
Exemption
§
9904.416-63
Effective date
§
9904.417
Cost of money as an element of the cost of capital assets under construction
§
9904.417-10
[Reserved]
§
9904.417-20
Purpose
§
9904.417-30
Definitions
§
9904.417-40
Fundamental requirement
§
9904.417-50
Techniques for application
§
9904.417-60
Illustrations
§
9904.417-61
Interpretation. [Reserved]
§
9904.417-62
Exemption
§
9904.417-63
Effective date
§
9904.418
Allocation of direct and indirect costs
§
9904.418-10
[Reserved]
§
9904.418-20
Purpose
§
9904.418-30
Definitions
§
9904.418-40
Fundamental requirements
§
9904.418-50
Techniques for application
§
9904.418-60
Illustrations
§
9904.418-61
Interpretation. [Reserved]
§
9904.418-62
Exemptions
§
9904.418-63
Effective date
§
9904.420
Accounting for independent research and development costs and bid and proposal costs
§
9904.420-10
[Reserved]
§
9904.420-20
Purpose
§
9904.420-30
Definitions
§
9904.420-40
Fundamental requirement
§
9904.420-50
Techniques for application
§
9904.420-60
Illustrations
§
9904.420-61
Interpretation. [Reserved]
§
9904.420-62
Exemptions
§
9904.420-63
Effective date
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