1. LawStack
  2. Title 48 - Federal Acquisition Regulations System
  3. Chapter 99 - COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET
  4. Subchapter B - PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS
  5. Part 9904 - COST ACCOUNTING STANDARDS
  6. 48 CFR § 9904.408-40
48 CFR § 9904.408-40
Fundamental requirement
November 17, 2020
CFR

(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.

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§ 9904.408-30 Definitions
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§ 9904.408-50 Techniques for application

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