48 CFR 9904.414-20 - Purpose.
The purpose of this Cost Accounting Standard is to establish criteria for the measurement and allocation of the cost of capital committed to facilities as an element of contract cost. Consistent application of these criteria will improve cost measurement by providing for allocation of cost of contractor investment in facilities capital to negotiated contracts.
Title 48 published on 2013-10-01
no entries appear in the Federal Register after this date.