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 § 9904.417-40
48 CFR § 9904.417-40
Fundamental requirement
November 17, 2020
CFR

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.

Previous
§ 9904.417-30 Definitions
Next
§ 9904.417-50 Techniques for application

Tried the LawStack mobile app?

Join thousands and try LawStack mobile for FREE today.

  • Carry the law offline, wherever you go.
  • Download CFR, USC, rules, and state law to your mobile device.

Designed and built by Tekk Innovations LLC, the makers of the LawStack iPhone app or Android app.

© 2020 Tekk Innovations LLC