Part 9904—Cost Accounting Standards
Chapter 99—Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of Management and Budget
149 sections
- 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 [Reserved]
- 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.
- 9904.407-9904.409 [Reserved]
- 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 [Reserved]
- 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.
- 9904.412-60.1 Illustrations—CAS Pension Harmonization Rule.
- 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 [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.
- 9904.413-64.1 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 [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.