48 CFR 9904 - COST ACCOUNTING STANDARDS
- § 9904.400 — [Reserved]
- § 9904.401 — Cost accounting standard—consistency in estimating, accumulating and reporting costs.
- § 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 — [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 — [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 — Exemption [Reserved]
- § 9904.403-63 — Effective date.
- § 9904.404 — Capitalization of tangible assets.
- § 9904.404-10 — [Reserved]
- § 9904.404-30 — Definitions.
- § 9904.404-40 — Fundamental requirement.
- § 9904.404-50 — Techniques for application.
- § 9904.404-60 — Illustrations.
- § 9904.404-61 — Interpretation [Reserved]
- § 9904.404-62 — Exemption.
- § 9904.404-63 — Effective date.
- § 9904.404.20 — Purpose.
- § 9904.405 — Accounting for unallowable costs.
- § 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 — Interpretation [Reserved]
- § 9904.405-62 — Exemption.
- § 9904.405-63 — Effective date.
- § 9904.406 — Cost accounting standard—cost accounting period.
- § 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 — [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 — Interpretation [Reserved]
- § 9904.407-62 — Exemption.
- § 9904.407-63 — Effective date.
- § 9904.408 — Accounting for costs of compensated personal absence.
- § 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 — Interpretation [Reserved]
- § 9904.408-62 — Exemption.
- § 9904.408-63 — Effective date.
- § 9904.409 — Cost accounting standard—depreciation of tangible capital assets.
- § 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 — 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 — [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 — 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 — [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 — 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 — [Reserved]
- § 9904.412-20 — Purpose.
- § 9904.412-30 — Definitions.
- § 9904.412-40 — Fundamental requirement.
- § 9904.412-50 — Techniques for application.
- § 9904.412-60 — Illustrations.
- § 9904.412-61 — Interpretation [Reserved]
- § 9904.412-62 — Exemption.
- § 9904.412-63 — Effective date.
- § 9904.412-64 — Transition method.
- § 9904.413 — Adjustment and allocation of pension cost.
- § 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 — Interpretation [Reserved]
- § 9904.413-62 — Exemption.
- § 9904.413-63 — Effective date.
- § 9904.413-64 — Transition method.
- § 9904.414 — Cost accounting standard—cost of money as an element of the cost of facilities capital.
- § 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 — Interpretation [Reserved]
- § 9904.414-62 — Exemption.
- § 9904.414-63 — Effective date.
- § 9904.415 — Accounting for the cost of deferred compensation.
- § 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 — Interpretation [Reserved]
- § 9904.415-62 — Exemption.
- § 9904.415-63 — Effective date.
- § 9904.416 — Accounting for insurance costs.
- § 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 — 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 — [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 — Interpretation [Reserved]
- § 9904.417-62 — Exemption.
- § 9904.417-63 — Effective date.
- § 9904.418 — Allocation of direct and indirect costs.
- § 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 — 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 — [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 — Interpretation [Reserved]
- § 9904.420-62 — Exemptions.
- § 9904.420-63 — Effective date.
Source: 57 FR 14153, Apr. 17, 1992, unless otherwise noted.
Title 48 published on 2012-10-01
no entries appear in the Federal Register after this date.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
