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Part 9904
FEDERAL · 48 CFR
Part 9904 — Cost Accounting Standards
196 sections · Title 48: Federal Acquisition Regulations System
§ 9904.400
9904.400 [Reserved]
§ 9904.401
Cost accounting standard—consistency in estimating, accumulating and reporting costs.
§ 9904.401-10
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
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
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
9904.403-62 Exemption. [Reserved]
§ 9904.403-63
Effective date.
§ 9904.404
Capitalization of tangible assets.
§ 9904.404-10
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
9904.404-61 Interpretation. [Reserved]
§ 9904.404-62
Exemption.
§ 9904.404-63
Effective date.
§ 9904.405
Accounting for unallowable costs.
§ 9904.405-10
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
9904.415-61 Interpretation. [Reserved]
§ 9904.415-62
Exemption.
§ 9904.415-63
Effective date.
§ 9904.416
Accounting for insurance costs.
§ 9904.416-10
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
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
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
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
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
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
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
9904.420-61 Interpretation. [Reserved]
§ 9904.420-62
Exemptions.
§ 9904.420-63
Effective date.