48 CFR Part 9904 - PART 9904—COST ACCOUNTING STANDARDS

  1. 9904.400 [Reserved]
  2. 9904.401 Cost accounting standard—consistency in estimating, accumulating and reporting costs.
  3. 9904.401-10 [Reserved]
  4. 9904.401-20 Purpose.
  5. 9904.401-30 Definitions.
  6. 9904.401-40 Fundamental requirement.
  7. 9904.401-50 Techniques for application.
  8. 9904.401-60 Illustrations.
  9. 9904.401-61 Interpretation.
  10. 9904.401-62 Exemption.
  11. 9904.401-63 Effective date.
  12. 9904.402 Cost accounting standard—consistency in allocating costs incurred for the same purpose.
  13. 9904.402-10 [Reserved]
  14. 9904.402-20 Purpose.
  15. 9904.402-30 Definitions.
  16. 9904.402-40 Fundamental requirement.
  17. 9904.402-50 Techniques for application.
  18. 9904.402-60 Illustrations.
  19. 9904.402-61 Interpretation.
  20. 9904.402-62 Exemption.
  21. 9904.402-63 Effective date.
  22. 9904.403 Allocation of home office expenses to segments.
  23. 9904.403-10 [Reserved]
  24. 9904.403-20 Purpose.
  25. 9904.403-30 Definitions.
  26. 9904.403-40 Fundamental requirement.
  27. 9904.403-50 Techniques for application.
  28. 9904.403-60 Illustrations.
  29. 9904.403-61 Interpretation.
  30. 9904.403-62 Exemption. [Reserved]
  31. 9904.403-63 Effective date.
  32. 9904.404 Capitalization of tangible assets.
  33. 9904.404-10 [Reserved]
  34. 9904.404.20 Purpose.
  35. 9904.404-30 Definitions.
  36. 9904.404-40 Fundamental requirement.
  37. 9904.404-50 Techniques for application.
  38. 9904.404-60 Illustrations.
  39. 9904.404-61 Interpretation. [Reserved]
  40. 9904.404-62 Exemption.
  41. 9904.404-63 Effective date.
  42. 9904.405 Accounting for unallowable costs.
  43. 9904.405-10 [Reserved]
  44. 9904.405-20 Purpose.
  45. 9904.405-30 Definitions.
  46. 9904.405-40 Fundamental requirement.
  47. 9904.405-50 Techniques for application.
  48. 9904.405-60 Illustrations.
  49. 9904.405-61 Interpretation. [Reserved]
  50. 9904.405-62 Exemption.
  51. 9904.405-63 Effective date.
  52. 9904.406 Cost accounting standard—cost accounting period.
  53. 9904.406-10 [Reserved]
  54. 9904.406-20 Purpose.
  55. 9904.406-30 Definitions.
  56. 9904.406-40 Fundamental requirement.
  57. 9904.406-50 Techniques for application.
  58. 9904.406-60 Illustrations.
  59. 9904.406-61 Interpretation.
  60. 9904.406-62 Exemption.
  61. 9904.406-63 Effective date.
  62. 9904.407 Use of standard costs for direct material and direct labor.
  63. 9904.407-10 [Reserved]
  64. 9904.407-20 Purpose.
  65. 9904.407-30 Definitions.
  66. 9904.407-40 Fundamental requirement.
  67. 9904.407-50 Techniques for application.
  68. 9904.407-60 Illustrations.
  69. 9904.407-61 Interpretation. [Reserved]
  70. 9904.407-62 Exemption.
  71. 9904.407-63 Effective date.
  72. 9904.408 Accounting for costs of compensated personal absence.
  73. 9904.408-10 [Reserved]
  74. 9904.408-20 Purpose.
  75. 9904.408-30 Definitions.
  76. 9904.408-40 Fundamental requirement.
  77. 9904.408-50 Techniques for application.
  78. 9904.408-60 Illustrations.
  79. 9904.408-61 Interpretation. [Reserved]
  80. 9904.408-62 Exemption.
  81. 9904.408-63 Effective date.
  82. 9904.409 Cost accounting standard—depreciation of tangible capital assets.
  83. 9904.409-10 [Reserved]
  84. 9904.409-20 Purpose.
  85. 9904.409-30 Definitions.
  86. 9904.409-40 Fundamental requirement.
  87. 9904.409-50 Techniques for application.
  88. 9904.409-60 Illustrations.
  89. 9904.409-61 Interpretation. [Reserved]
  90. 9904.409-62 Exemption.
  91. 9904.409-63 Effective date.
  92. 9904.410 Allocation of business unit general and administrative expenses to final cost objectives.
  93. 9904.410-10 [Reserved]
  94. 9904.410-20 Purpose.
  95. 9904.410-30 Definitions.
  96. 9904.410-40 Fundamental requirement.
  97. 9904.410-50 Techniques for application.
  98. 9904.410-60 Illustrations.
  99. 9904.410-61 Interpretation. [Reserved]
  100. 9904.410-62 Exemption.
  101. 9904.410-63 Effective date.
  102. 9904.411 Cost accounting standard—accounting for acquisition costs of material.
  103. 9904.411-10 [Reserved]
  104. 9904.411-20 Purpose.
  105. 9904.411-30 Definitions.
  106. 9904.411-40 Fundamental requirement.
  107. 9904.411-50 Techniques for application.
  108. 9904.411-60 Illustrations.
  109. 9904.411-61 Interpretation. [Reserved]
  110. 9904.411-62 Exemption.
  111. 9904.411-63 Effective date.
  112. 9904.412 Cost accounting standard for composition and measurement of pension cost.
  113. 9904.412-10 [Reserved]
  114. 9904.412-20 Purpose.
  115. 9904.412-30 Definitions.
  116. 9904.412-40 Fundamental requirement.
  117. 9904.412-50 Techniques for application.
  118. 9904.412-60 Illustrations.
  119. 9904.412-60.1 Illustrations—CAS Pension Harmonization Rule.
  120. 9904.412-61 Interpretation. [Reserved]
  121. 9904.412-62 Exemption.
  122. 9904.412-63 Effective Date.
  123. 9904.412-64 Transition method.
  124. 9904.412-64.1 Transition Method for the CAS Pension Harmonization Rule.
  125. 9904.413 Adjustment and allocation of pension cost.
  126. 9904.413-10 [Reserved]
  127. 9904.413-20 Purpose.
  128. 9904.413-30 Definitions.
  129. 9904.413-40 Fundamental requirement.
  130. 9904.413-50 Techniques for application.
  131. 9904.413-60 Illustrations.
  132. 9904.413-61 Interpretation. [Reserved]
  133. 9904.413-62 Exemption.
  134. 9904.413-63 Effective Date.
  135. 9904.413-64 Transition method.
  136. 9904.413-64.1 Transition Method for the CAS Pension Harmonization Rule.
  137. 9904.414 Cost accounting standard—cost of money as an element of the cost of facilities capital.
  138. 9904.414-10 [Reserved]
  139. 9904.414-20 Purpose.
  140. 9904.414-30 Definitions.
  141. 9904.414-40 Fundamental requirement.
  142. 9904.414-50 Techniques for application.
  143. 9904.414-60 Illustrations.
  144. 9904.414-61 Interpretation. [Reserved]
  145. 9904.414-62 Exemption.
  146. 9904.414-63 Effective date.
  147. 9904.415 Accounting for the cost of deferred compensation.
  148. 9904.415-10 [Reserved]
  149. 9904.415-20 Purpose.
  150. 9904.415-30 Definitions.
  151. 9904.415-40 Fundamental requirement.
  152. 9904.415-50 Techniques for application.
  153. 9904.415-60 Illustrations.
  154. 9904.415-61 Interpretation. [Reserved]
  155. 9904.415-62 Exemption.
  156. 9904.415-63 Effective date.
  157. 9904.416 Accounting for insurance costs.
  158. 9904.416-10 [Reserved]
  159. 9904.416-20 Purpose.
  160. 9904.416-30 Definitions.
  161. 9904.416-40 Fundamental requirement.
  162. 9904.416-50 Techniques for application.
  163. 9904.416-60 Illustrations.
  164. 9904.416-61 Interpretation. [Reserved]
  165. 9904.416-62 Exemption.
  166. 9904.416-63 Effective date.
  167. 9904.417 Cost of money as an element of the cost of capital assets under construction.
  168. 9904.417-10 [Reserved]
  169. 9904.417-20 Purpose.
  170. 9904.417-30 Definitions.
  171. 9904.417-40 Fundamental requirement.
  172. 9904.417-50 Techniques for application.
  173. 9904.417-60 Illustrations.
  174. 9904.417-61 Interpretation. [Reserved]
  175. 9904.417-62 Exemption.
  176. 9904.417-63 Effective date.
  177. 9904.418 Allocation of direct and indirect costs.
  178. 9904.418-10 [Reserved]
  179. 9904.418-20 Purpose.
  180. 9904.418-30 Definitions.
  181. 9904.418-40 Fundamental requirements.
  182. 9904.418-50 Techniques for application.
  183. 9904.418-60 Illustrations.
  184. 9904.418-61 Interpretation. [Reserved]
  185. 9904.418-62 Exemptions.
  186. 9904.418-63 Effective date.
  187. 9904.420 Accounting for independent research and development costs and bid and proposal costs.
  188. 9904.420-10 [Reserved]
  189. 9904.420-20 Purpose.
  190. 9904.420-30 Definitions.
  191. 9904.420-40 Fundamental requirement.
  192. 9904.420-50 Techniques for application.
  193. 9904.420-60 Illustrations.
  194. 9904.420-61 Interpretation. [Reserved]
  195. 9904.420-62 Exemptions.
  196. 9904.420-63 Effective date.
Authority:
Pub. L. 100–679, 102 Stat. 4056, 41 U.S.C. 422.
Source:
57 FR 14153, Apr. 17, 1992, unless otherwise noted.