Part 9904—Cost Accounting Standards

1. CFR
2. ›
3. Title 48
4. ›
5. Chapter 99
6. ›
7. Part 9904

Contents

• 9904.400
  9904.400 [Reserved]
• 9904.401
  9904.401 Cost accounting standard—consistency in estimating, accumulating and reporting 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
  9904.402 Cost accounting standard—consistency in allocating costs incurred for the same purpose.
• 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
  9904.403 Allocation of home office expenses to segments.
• 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
  9904.404 Capitalization of tangible assets.
• 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
  9904.405 Accounting for unallowable costs.
• 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
  9904.406 Cost accounting standard—cost accounting period.
• 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
  9904.407 Use of standard costs for direct material and direct labor.
• 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
  9904.408 Accounting for costs of compensated personal absence.
• 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
  9904.409 Cost accounting standard—depreciation of tangible capital assets.
• 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
  9904.410 Allocation of business unit general and administrative expenses to final cost objectives.
• 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
  9904.411 Cost accounting standard—accounting for acquisition costs of material.
• 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
  9904.412 Cost accounting standard for composition and measurement of pension cost.
• 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
  9904.413 Adjustment and allocation of pension cost.
• 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
  9904.414 Cost accounting standard—cost of money as an element of the cost of facilities capital.
• 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
  9904.415 Accounting for the cost of deferred compensation.
• 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
  9904.416 Accounting for insurance costs.
• 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
  9904.417 Cost of money as an element of the cost of capital assets under construction.
• 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
  9904.418 Allocation of direct and indirect costs.
• 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
  9904.420 Accounting for independent research and development costs and bid and proposal costs.
• 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.
• Appendix B to 9904.414
  Appendix B to 9904.414—Example—ABC Corporation