Code of Federal Regulations · Part
Part 9904 — Cost Accounting Standards
48 C.F.R. pt. 9904
- § 9904.400 9904.400 [reserved]
- § 9904.401 9904.401 Cost Accounting Standard—Consistency In Estimating, Accumulating And Reporting Costs
- § 9904.402 9904.402 Cost Accounting Standard—Consistency In Allocating Costs Incurred For The Same Purpose
- § 9904.403 9904.403 Allocation Of Home Office Expenses To Segments
- § 9904.404 9904.404 Capitalization Of Tangible Assets
- § 9904.405 9904.405 Accounting For Unallowable Costs
- § 9904.406 9904.406 Cost Accounting Standard—Cost Accounting Period
- § 9904.407 9904.407 Use Of Standard Costs For Direct Material And Direct Labor
- § 9904.408 9904.408 Accounting For Costs Of Compensated Personal Absence
- § 9904.409 9904.409 Cost Accounting Standard—Depreciation Of Tangible Capital Assets
- § 9904.410 9904.410 Allocation Of Business Unit General And Administrative Expenses To Final Cost Objectives
- § 9904.411 9904.411 Cost Accounting Standard—Accounting For Acquisition Costs Of Material
- § 9904.412 9904.412 Cost Accounting Standard For Composition And Measurement Of Pension Cost
- § 9904.413 9904.413 Adjustment And Allocation Of Pension Cost
- § 9904.414 9904.414 Cost Accounting Standard—Cost Of Money As An Element Of The Cost Of Facilities Capital
- § 9904.415 9904.415 Accounting For The Cost Of Deferred Compensation
- § 9904.416 9904.416 Accounting For Insurance Costs
- § 9904.417 9904.417 Cost Of Money As An Element Of The Cost Of Capital Assets Under Construction
- § 9904.418 9904.418 Allocation Of Direct And Indirect Costs
- § 9904.420 9904.420 Accounting For Independent Research And Development Costs And Bid And Proposal Costs
- § 9904.401-10 9904.401-10 [reserved]
- § 9904.401-20 9904.401-20 Purpose
- § 9904.401-30 9904.401-30 Definitions
- § 9904.401-40 9904.401-40 Fundamental Requirement
- § 9904.401-50 9904.401-50 Techniques For Application
- § 9904.401-60 9904.401-60 Illustrations
- § 9904.401-61 9904.401-61 Interpretation
- § 9904.401-62 9904.401-62 Exemption
- § 9904.401-63 9904.401-63 Effective Date
- § 9904.402-10 9904.402-10 [reserved]
- § 9904.402-20 9904.402-20 Purpose
- § 9904.402-30 9904.402-30 Definitions
- § 9904.402-40 9904.402-40 Fundamental Requirement
- § 9904.402-50 9904.402-50 Techniques For Application
- § 9904.402-60 9904.402-60 Illustrations
- § 9904.402-61 9904.402-61 Interpretation
- § 9904.402-62 9904.402-62 Exemption
- § 9904.402-63 9904.402-63 Effective Date
- § 9904.403-10 9904.403-10 [reserved]
- § 9904.403-20 9904.403-20 Purpose
- § 9904.403-30 9904.403-30 Definitions
- § 9904.403-40 9904.403-40 Fundamental Requirement
- § 9904.403-50 9904.403-50 Techniques For Application
- § 9904.403-60 9904.403-60 Illustrations
- § 9904.403-61 9904.403-61 Interpretation
- § 9904.403-62 9904.403-62 Exemption. [reserved]
- § 9904.403-63 9904.403-63 Effective Date
- § 9904.404-10 9904.404-10 [reserved]
- § 9904.404-30 9904.404-30 Definitions
- § 9904.404-40 9904.404-40 Fundamental Requirement
- § 9904.404-50 9904.404-50 Techniques For Application
- § 9904.404-60 9904.404-60 Illustrations
- § 9904.404-61 9904.404-61 Interpretation. [reserved]
- § 9904.404-62 9904.404-62 Exemption
- § 9904.404-63 9904.404-63 Effective Date
- § 9904.404.20 9904.404.20 Purpose
- § 9904.405-10 9904.405-10 [reserved]
- § 9904.405-20 9904.405-20 Purpose
- § 9904.405-30 9904.405-30 Definitions
- § 9904.405-40 9904.405-40 Fundamental Requirement
- § 9904.405-50 9904.405-50 Techniques For Application
- § 9904.405-60 9904.405-60 Illustrations
- § 9904.405-61 9904.405-61 Interpretation. [reserved]
- § 9904.405-62 9904.405-62 Exemption
- § 9904.405-63 9904.405-63 Effective Date
- § 9904.406-10 9904.406-10 [reserved]
- § 9904.406-20 9904.406-20 Purpose
- § 9904.406-30 9904.406-30 Definitions
- § 9904.406-40 9904.406-40 Fundamental Requirement
- § 9904.406-50 9904.406-50 Techniques For Application
- § 9904.406-60 9904.406-60 Illustrations
- § 9904.406-61 9904.406-61 Interpretation
- § 9904.406-62 9904.406-62 Exemption
- § 9904.406-63 9904.406-63 Effective Date
- § 9904.407-10 9904.407-10 [reserved]
- § 9904.407-20 9904.407-20 Purpose
- § 9904.407-30 9904.407-30 Definitions
- § 9904.407-40 9904.407-40 Fundamental Requirement
- § 9904.407-50 9904.407-50 Techniques For Application
- § 9904.407-60 9904.407-60 Illustrations
- § 9904.407-61 9904.407-61 Interpretation. [reserved]
- § 9904.407-62 9904.407-62 Exemption
- § 9904.407-63 9904.407-63 Effective Date
- § 9904.408-10 9904.408-10 [reserved]
- § 9904.408-20 9904.408-20 Purpose
- § 9904.408-30 9904.408-30 Definitions
- § 9904.408-40 9904.408-40 Fundamental Requirement
- § 9904.408-50 9904.408-50 Techniques For Application
- § 9904.408-60 9904.408-60 Illustrations
- § 9904.408-61 9904.408-61 Interpretation. [reserved]
- § 9904.408-62 9904.408-62 Exemption
- § 9904.408-63 9904.408-63 Effective Date
- § 9904.409-10 9904.409-10 [reserved]
- § 9904.409-20 9904.409-20 Purpose
- § 9904.409-30 9904.409-30 Definitions
- § 9904.409-40 9904.409-40 Fundamental Requirement
- § 9904.409-50 9904.409-50 Techniques For Application
- § 9904.409-60 9904.409-60 Illustrations
- § 9904.409-61 9904.409-61 Interpretation. [reserved]
- § 9904.409-62 9904.409-62 Exemption
- § 9904.409-63 9904.409-63 Effective Date
- § 9904.410-10 9904.410-10 [reserved]
- § 9904.410-20 9904.410-20 Purpose
- § 9904.410-30 9904.410-30 Definitions
- § 9904.410-40 9904.410-40 Fundamental Requirement
- § 9904.410-50 9904.410-50 Techniques For Application
- § 9904.410-60 9904.410-60 Illustrations
- § 9904.410-61 9904.410-61 Interpretation. [reserved]
- § 9904.410-62 9904.410-62 Exemption
- § 9904.410-63 9904.410-63 Effective Date
- § 9904.411-10 9904.411-10 [reserved]
- § 9904.411-20 9904.411-20 Purpose
- § 9904.411-30 9904.411-30 Definitions
- § 9904.411-40 9904.411-40 Fundamental Requirement
- § 9904.411-50 9904.411-50 Techniques For Application
- § 9904.411-60 9904.411-60 Illustrations
- § 9904.411-61 9904.411-61 Interpretation. [reserved]
- § 9904.411-62 9904.411-62 Exemption
- § 9904.411-63 9904.411-63 Effective Date
- § 9904.412-10 9904.412-10 [reserved]
- § 9904.412-20 9904.412-20 Purpose
- § 9904.412-30 9904.412-30 Definitions
- § 9904.412-40 9904.412-40 Fundamental Requirement
- § 9904.412-50 9904.412-50 Techniques For Application
- § 9904.412-60 9904.412-60 Illustrations
- § 9904.412-60.1 9904.412-60.1 Illustrations—Cas Pension Harmonization Rule
- § 9904.412-61 9904.412-61 Interpretation. [reserved]
- § 9904.412-62 9904.412-62 Exemption
- § 9904.412-63 9904.412-63 Effective Date
- § 9904.412-64 9904.412-64 Transition Method
- § 9904.412-64.1 9904.412-64.1 Transition Method For The Cas Pension Harmonization Rule
- § 9904.413-10 9904.413-10 [reserved]
- § 9904.413-20 9904.413-20 Purpose
- § 9904.413-30 9904.413-30 Definitions
- § 9904.413-40 9904.413-40 Fundamental Requirement
- § 9904.413-50 9904.413-50 Techniques For Application
- § 9904.413-60 9904.413-60 Illustrations
- § 9904.413-61 9904.413-61 Interpretation. [reserved]
- § 9904.413-62 9904.413-62 Exemption
- § 9904.413-63 9904.413-63 Effective Date
- § 9904.413-64 9904.413-64 Transition Method
- § 9904.413-64.1 9904.413-64.1 Transition Method For The Cas Pension Harmonization Rule
- § 9904.414-10 9904.414-10 [reserved]
- § 9904.414-20 9904.414-20 Purpose
- § 9904.414-30 9904.414-30 Definitions
- § 9904.414-40 9904.414-40 Fundamental Requirement
- § 9904.414-50 9904.414-50 Techniques For Application
- § 9904.414-60 9904.414-60 Illustrations
- § 9904.414-61 9904.414-61 Interpretation. [reserved]
- § 9904.414-62 9904.414-62 Exemption
- § 9904.414-63 9904.414-63 Effective Date
- § 9904.415-10 9904.415-10 [reserved]
- § 9904.415-20 9904.415-20 Purpose
- § 9904.415-30 9904.415-30 Definitions
- § 9904.415-40 9904.415-40 Fundamental Requirement
- § 9904.415-50 9904.415-50 Techniques For Application
- § 9904.415-60 9904.415-60 Illustrations
- § 9904.415-61 9904.415-61 Interpretation. [reserved]
- § 9904.415-62 9904.415-62 Exemption
- § 9904.415-63 9904.415-63 Effective Date
- § 9904.416-10 9904.416-10 [reserved]
- § 9904.416-20 9904.416-20 Purpose
- § 9904.416-30 9904.416-30 Definitions
- § 9904.416-40 9904.416-40 Fundamental Requirement
- § 9904.416-50 9904.416-50 Techniques For Application
- § 9904.416-60 9904.416-60 Illustrations
- § 9904.416-61 9904.416-61 Interpretation. [reserved]
- § 9904.416-62 9904.416-62 Exemption
- § 9904.416-63 9904.416-63 Effective Date
- § 9904.417-10 9904.417-10 [reserved]
- § 9904.417-20 9904.417-20 Purpose
- § 9904.417-30 9904.417-30 Definitions
- § 9904.417-40 9904.417-40 Fundamental Requirement
- § 9904.417-50 9904.417-50 Techniques For Application
- § 9904.417-60 9904.417-60 Illustrations
- § 9904.417-61 9904.417-61 Interpretation. [reserved]
- § 9904.417-62 9904.417-62 Exemption
- § 9904.417-63 9904.417-63 Effective Date
- § 9904.418-10 9904.418-10 [reserved]
- § 9904.418-20 9904.418-20 Purpose
- § 9904.418-30 9904.418-30 Definitions
- § 9904.418-40 9904.418-40 Fundamental Requirements
- § 9904.418-50 9904.418-50 Techniques For Application
- § 9904.418-60 9904.418-60 Illustrations
- § 9904.418-61 9904.418-61 Interpretation. [reserved]
- § 9904.418-62 9904.418-62 Exemptions
- § 9904.418-63 9904.418-63 Effective Date
- § 9904.420-10 9904.420-10 [reserved]
- § 9904.420-20 9904.420-20 Purpose
- § 9904.420-30 9904.420-30 Definitions
- § 9904.420-40 9904.420-40 Fundamental Requirement
- § 9904.420-50 9904.420-50 Techniques For Application
- § 9904.420-60 9904.420-60 Illustrations
- § 9904.420-61 9904.420-61 Interpretation. [reserved]
- § 9904.420-62 9904.420-62 Exemptions
- § 9904.420-63 9904.420-63 Effective Date