Title 48

PART 9904

Part 9904 - Cost Accounting Standards

PART 9904 - COST ACCOUNTING STANDARDS Authority:Pub. L. 100-679, 102 Stat. 4056, 41 U.S.C. 422. Source:57 FR 14153, Apr. 17, 1992, unless otherwise noted.

• Authority: Pub. L. 100-679, 102 Stat. 4056, 41 U.S.C. 422.
• Source: 57 FR 14153, Apr. 17, 1992, unless otherwise noted.

48:7.0.10.26.5.0.1.1	SECTION 9904.400	9904.400 [Reserved]
48:7.0.10.26.5.0.1.2	SECTION 9904.401	9904.401 Cost accounting standard - consistency in estimating, accumulating and reporting costs.
48:7.0.10.26.5.0.1.3	SECTION 9904.401-10	9904.401-10 [Reserved]
48:7.0.10.26.5.0.1.4	SECTION 9904.401-20	9904.401-20 Purpose.
48:7.0.10.26.5.0.1.5	SECTION 9904.401-30	9904.401-30 Definitions.
48:7.0.10.26.5.0.1.6	SECTION 9904.401-40	9904.401-40 Fundamental requirement.
48:7.0.10.26.5.0.1.7	SECTION 9904.401-50	9904.401-50 Techniques for application.
48:7.0.10.26.5.0.1.8	SECTION 9904.401-60	9904.401-60 Illustrations.
48:7.0.10.26.5.0.1.9	SECTION 9904.401-61	9904.401-61 Interpretation.
48:7.0.10.26.5.0.1.10	SECTION 9904.401-62	9904.401-62 Exemption.
48:7.0.10.26.5.0.1.11	SECTION 9904.401-63	9904.401-63 Effective date.
48:7.0.10.26.5.0.1.12	SECTION 9904.402	9904.402 Cost accounting standard - consistency in allocating costs incurred for the same purpose.
48:7.0.10.26.5.0.1.13	SECTION 9904.402-10	9904.402-10 [Reserved]
48:7.0.10.26.5.0.1.14	SECTION 9904.402-20	9904.402-20 Purpose.
48:7.0.10.26.5.0.1.15	SECTION 9904.402-30	9904.402-30 Definitions.
48:7.0.10.26.5.0.1.16	SECTION 9904.402-40	9904.402-40 Fundamental requirement.
48:7.0.10.26.5.0.1.17	SECTION 9904.402-50	9904.402-50 Techniques for application.
48:7.0.10.26.5.0.1.18	SECTION 9904.402-60	9904.402-60 Illustrations.
48:7.0.10.26.5.0.1.19	SECTION 9904.402-61	9904.402-61 Interpretation.
48:7.0.10.26.5.0.1.20	SECTION 9904.402-62	9904.402-62 Exemption.
48:7.0.10.26.5.0.1.21	SECTION 9904.402-63	9904.402-63 Effective date.
48:7.0.10.26.5.0.1.22	SECTION 9904.403	9904.403 Allocation of home office expenses to segments.
48:7.0.10.26.5.0.1.23	SECTION 9904.403-10	9904.403-10 [Reserved]
48:7.0.10.26.5.0.1.24	SECTION 9904.403-20	9904.403-20 Purpose.
48:7.0.10.26.5.0.1.25	SECTION 9904.403-30	9904.403-30 Definitions.
48:7.0.10.26.5.0.1.26	SECTION 9904.403-40	9904.403-40 Fundamental requirement.
48:7.0.10.26.5.0.1.27	SECTION 9904.403-50	9904.403-50 Techniques for application.
48:7.0.10.26.5.0.1.28	SECTION 9904.403-60	9904.403-60 Illustrations.
48:7.0.10.26.5.0.1.29	SECTION 9904.403-61	9904.403-61 Interpretation.
48:7.0.10.26.5.0.1.30	SECTION 9904.403-62	9904.403-62 Exemption. [Reserved]
48:7.0.10.26.5.0.1.31	SECTION 9904.403-63	9904.403-63 Effective date.
48:7.0.10.26.5.0.1.32	SECTION 9904.404	9904.404 Capitalization of tangible assets.
48:7.0.10.26.5.0.1.33	SECTION 9904.404-10	9904.404-10 [Reserved]
48:7.0.10.26.5.0.1.34	SECTION 9904.404.20	9904.404.20 Purpose.
48:7.0.10.26.5.0.1.35	SECTION 9904.404-30	9904.404-30 Definitions.
48:7.0.10.26.5.0.1.36	SECTION 9904.404-40	9904.404-40 Fundamental requirement.
48:7.0.10.26.5.0.1.37	SECTION 9904.404-50	9904.404-50 Techniques for application.
48:7.0.10.26.5.0.1.38	SECTION 9904.404-60	9904.404-60 Illustrations.
48:7.0.10.26.5.0.1.39	SECTION 9904.404-61	9904.404-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.40	SECTION 9904.404-62	9904.404-62 Exemption.
48:7.0.10.26.5.0.1.41	SECTION 9904.404-63	9904.404-63 Effective date.
48:7.0.10.26.5.0.1.42	SECTION 9904.405	9904.405 Accounting for unallowable costs.
48:7.0.10.26.5.0.1.43	SECTION 9904.405-10	9904.405-10 [Reserved]
48:7.0.10.26.5.0.1.44	SECTION 9904.405-20	9904.405-20 Purpose.
48:7.0.10.26.5.0.1.45	SECTION 9904.405-30	9904.405-30 Definitions.
48:7.0.10.26.5.0.1.46	SECTION 9904.405-40	9904.405-40 Fundamental requirement.
48:7.0.10.26.5.0.1.47	SECTION 9904.405-50	9904.405-50 Techniques for application.
48:7.0.10.26.5.0.1.48	SECTION 9904.405-60	9904.405-60 Illustrations.
48:7.0.10.26.5.0.1.49	SECTION 9904.405-61	9904.405-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.50	SECTION 9904.405-62	9904.405-62 Exemption.
48:7.0.10.26.5.0.1.51	SECTION 9904.405-63	9904.405-63 Effective date.
48:7.0.10.26.5.0.1.52	SECTION 9904.406	9904.406 Cost accounting standard - cost accounting period.
48:7.0.10.26.5.0.1.53	SECTION 9904.406-10	9904.406-10 [Reserved]
48:7.0.10.26.5.0.1.54	SECTION 9904.406-20	9904.406-20 Purpose.
48:7.0.10.26.5.0.1.55	SECTION 9904.406-30	9904.406-30 Definitions.
48:7.0.10.26.5.0.1.56	SECTION 9904.406-40	9904.406-40 Fundamental requirement.
48:7.0.10.26.5.0.1.57	SECTION 9904.406-50	9904.406-50 Techniques for application.
48:7.0.10.26.5.0.1.58	SECTION 9904.406-60	9904.406-60 Illustrations.
48:7.0.10.26.5.0.1.59	SECTION 9904.406-61	9904.406-61 Interpretation.
48:7.0.10.26.5.0.1.60	SECTION 9904.406-62	9904.406-62 Exemption.
48:7.0.10.26.5.0.1.61	SECTION 9904.406-63	9904.406-63 Effective date.
48:7.0.10.26.5.0.1.62	SECTION 9904.407	9904.407 Use of standard costs for direct material and direct labor.
48:7.0.10.26.5.0.1.63	SECTION 9904.407-10	9904.407-10 [Reserved]
48:7.0.10.26.5.0.1.64	SECTION 9904.407-20	9904.407-20 Purpose.
48:7.0.10.26.5.0.1.65	SECTION 9904.407-30	9904.407-30 Definitions.
48:7.0.10.26.5.0.1.66	SECTION 9904.407-40	9904.407-40 Fundamental requirement.
48:7.0.10.26.5.0.1.67	SECTION 9904.407-50	9904.407-50 Techniques for application.
48:7.0.10.26.5.0.1.68	SECTION 9904.407-60	9904.407-60 Illustrations.
48:7.0.10.26.5.0.1.69	SECTION 9904.407-61	9904.407-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.70	SECTION 9904.407-62	9904.407-62 Exemption.
48:7.0.10.26.5.0.1.71	SECTION 9904.407-63	9904.407-63 Effective date.
48:7.0.10.26.5.0.1.72	SECTION 9904.408	9904.408 Accounting for costs of compensated personal absence.
48:7.0.10.26.5.0.1.73	SECTION 9904.408-10	9904.408-10 [Reserved]
48:7.0.10.26.5.0.1.74	SECTION 9904.408-20	9904.408-20 Purpose.
48:7.0.10.26.5.0.1.75	SECTION 9904.408-30	9904.408-30 Definitions.
48:7.0.10.26.5.0.1.76	SECTION 9904.408-40	9904.408-40 Fundamental requirement.
48:7.0.10.26.5.0.1.77	SECTION 9904.408-50	9904.408-50 Techniques for application.
48:7.0.10.26.5.0.1.78	SECTION 9904.408-60	9904.408-60 Illustrations.
48:7.0.10.26.5.0.1.79	SECTION 9904.408-61	9904.408-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.80	SECTION 9904.408-62	9904.408-62 Exemption.
48:7.0.10.26.5.0.1.81	SECTION 9904.408-63	9904.408-63 Effective date.
48:7.0.10.26.5.0.1.82	SECTION 9904.409	9904.409 Cost accounting standard - depreciation of tangible capital assets.
48:7.0.10.26.5.0.1.83	SECTION 9904.409-10	9904.409-10 [Reserved]
48:7.0.10.26.5.0.1.84	SECTION 9904.409-20	9904.409-20 Purpose.
48:7.0.10.26.5.0.1.85	SECTION 9904.409-30	9904.409-30 Definitions.
48:7.0.10.26.5.0.1.86	SECTION 9904.409-40	9904.409-40 Fundamental requirement.
48:7.0.10.26.5.0.1.87	SECTION 9904.409-50	9904.409-50 Techniques for application.
48:7.0.10.26.5.0.1.88	SECTION 9904.409-60	9904.409-60 Illustrations.
48:7.0.10.26.5.0.1.89	SECTION 9904.409-61	9904.409-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.90	SECTION 9904.409-62	9904.409-62 Exemption.
48:7.0.10.26.5.0.1.91	SECTION 9904.409-63	9904.409-63 Effective date.
48:7.0.10.26.5.0.1.92	SECTION 9904.410	9904.410 Allocation of business unit general and administrative expenses to final cost objectives.
48:7.0.10.26.5.0.1.93	SECTION 9904.410-10	9904.410-10 [Reserved]
48:7.0.10.26.5.0.1.94	SECTION 9904.410-20	9904.410-20 Purpose.
48:7.0.10.26.5.0.1.95	SECTION 9904.410-30	9904.410-30 Definitions.
48:7.0.10.26.5.0.1.96	SECTION 9904.410-40	9904.410-40 Fundamental requirement.
48:7.0.10.26.5.0.1.97	SECTION 9904.410-50	9904.410-50 Techniques for application.
48:7.0.10.26.5.0.1.98	SECTION 9904.410-60	9904.410-60 Illustrations.
48:7.0.10.26.5.0.1.99	SECTION 9904.410-61	9904.410-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.100	SECTION 9904.410-62	9904.410-62 Exemption.
48:7.0.10.26.5.0.1.101	SECTION 9904.410-63	9904.410-63 Effective date.
48:7.0.10.26.5.0.1.102	SECTION 9904.411	9904.411 Cost accounting standard - accounting for acquisition costs of material.
48:7.0.10.26.5.0.1.103	SECTION 9904.411-10	9904.411-10 [Reserved]
48:7.0.10.26.5.0.1.104	SECTION 9904.411-20	9904.411-20 Purpose.
48:7.0.10.26.5.0.1.105	SECTION 9904.411-30	9904.411-30 Definitions.
48:7.0.10.26.5.0.1.106	SECTION 9904.411-40	9904.411-40 Fundamental requirement.
48:7.0.10.26.5.0.1.107	SECTION 9904.411-50	9904.411-50 Techniques for application.
48:7.0.10.26.5.0.1.108	SECTION 9904.411-60	9904.411-60 Illustrations.
48:7.0.10.26.5.0.1.109	SECTION 9904.411-61	9904.411-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.110	SECTION 9904.411-62	9904.411-62 Exemption.
48:7.0.10.26.5.0.1.111	SECTION 9904.411-63	9904.411-63 Effective date.
48:7.0.10.26.5.0.1.112	SECTION 9904.412	9904.412 Cost accounting standard for composition and measurement of pension cost.
48:7.0.10.26.5.0.1.113	SECTION 9904.412-10	9904.412-10 [Reserved]
48:7.0.10.26.5.0.1.114	SECTION 9904.412-20	9904.412-20 Purpose.
48:7.0.10.26.5.0.1.115	SECTION 9904.412-30	9904.412-30 Definitions.
48:7.0.10.26.5.0.1.116	SECTION 9904.412-40	9904.412-40 Fundamental requirement.
48:7.0.10.26.5.0.1.117	SECTION 9904.412-50	9904.412-50 Techniques for application.
48:7.0.10.26.5.0.1.118	SECTION 9904.412-60	9904.412-60 Illustrations.
48:7.0.10.26.5.0.1.119	SECTION 9904.412-60.1	9904.412-60.1 Illustrations - CAS Pension Harmonization Rule.
48:7.0.10.26.5.0.1.120	SECTION 9904.412-61	9904.412-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.121	SECTION 9904.412-62	9904.412-62 Exemption.
48:7.0.10.26.5.0.1.122	SECTION 9904.412-63	9904.412-63 Effective Date.
48:7.0.10.26.5.0.1.123	SECTION 9904.412-64	9904.412-64 Transition method.
48:7.0.10.26.5.0.1.124	SECTION 9904.412-64.1	9904.412-64.1 Transition Method for the CAS Pension Harmonization Rule.
48:7.0.10.26.5.0.1.125	SECTION 9904.413	9904.413 Adjustment and allocation of pension cost.
48:7.0.10.26.5.0.1.126	SECTION 9904.413-10	9904.413-10 [Reserved]
48:7.0.10.26.5.0.1.127	SECTION 9904.413-20	9904.413-20 Purpose.
48:7.0.10.26.5.0.1.128	SECTION 9904.413-30	9904.413-30 Definitions.
48:7.0.10.26.5.0.1.129	SECTION 9904.413-40	9904.413-40 Fundamental requirement.
48:7.0.10.26.5.0.1.130	SECTION 9904.413-50	9904.413-50 Techniques for application.
48:7.0.10.26.5.0.1.131	SECTION 9904.413-60	9904.413-60 Illustrations.
48:7.0.10.26.5.0.1.132	SECTION 9904.413-61	9904.413-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.133	SECTION 9904.413-62	9904.413-62 Exemption.
48:7.0.10.26.5.0.1.134	SECTION 9904.413-63	9904.413-63 Effective Date.
48:7.0.10.26.5.0.1.135	SECTION 9904.413-64	9904.413-64 Transition method.
48:7.0.10.26.5.0.1.136	SECTION 9904.413-64.1	9904.413-64.1 Transition Method for the CAS Pension Harmonization Rule.
48:7.0.10.26.5.0.1.137	SECTION 9904.414	9904.414 Cost accounting standard - cost of money as an element of the cost of facilities capital.
48:7.0.10.26.5.0.1.138	SECTION 9904.414-10	9904.414-10 [Reserved]
48:7.0.10.26.5.0.1.139	SECTION 9904.414-20	9904.414-20 Purpose.
48:7.0.10.26.5.0.1.140	SECTION 9904.414-30	9904.414-30 Definitions.
48:7.0.10.26.5.0.1.141	SECTION 9904.414-40	9904.414-40 Fundamental requirement.
48:7.0.10.26.5.0.1.142	SECTION 9904.414-50	9904.414-50 Techniques for application.
48:7.0.10.26.5.0.1.143	SECTION 9904.414-60	9904.414-60 Illustrations.
48:7.0.10.26.5.0.1.144	SECTION 9904.414-61	9904.414-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.145	SECTION 9904.414-62	9904.414-62 Exemption.
48:7.0.10.26.5.0.1.146	SECTION 9904.414-63	9904.414-63 Effective date.
48:7.0.10.26.5.0.1.147	SECTION 9904.415	9904.415 Accounting for the cost of deferred compensation.
48:7.0.10.26.5.0.1.148	SECTION 9904.415-10	9904.415-10 [Reserved]
48:7.0.10.26.5.0.1.149	SECTION 9904.415-20	9904.415-20 Purpose.
48:7.0.10.26.5.0.1.150	SECTION 9904.415-30	9904.415-30 Definitions.
48:7.0.10.26.5.0.1.151	SECTION 9904.415-40	9904.415-40 Fundamental requirement.
48:7.0.10.26.5.0.1.152	SECTION 9904.415-50	9904.415-50 Techniques for application.
48:7.0.10.26.5.0.1.153	SECTION 9904.415-60	9904.415-60 Illustrations.
48:7.0.10.26.5.0.1.154	SECTION 9904.415-61	9904.415-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.155	SECTION 9904.415-62	9904.415-62 Exemption.
48:7.0.10.26.5.0.1.156	SECTION 9904.415-63	9904.415-63 Effective date.
48:7.0.10.26.5.0.1.157	SECTION 9904.416	9904.416 Accounting for insurance costs.
48:7.0.10.26.5.0.1.158	SECTION 9904.416-10	9904.416-10 [Reserved]
48:7.0.10.26.5.0.1.159	SECTION 9904.416-20	9904.416-20 Purpose.
48:7.0.10.26.5.0.1.160	SECTION 9904.416-30	9904.416-30 Definitions.
48:7.0.10.26.5.0.1.161	SECTION 9904.416-40	9904.416-40 Fundamental requirement.
48:7.0.10.26.5.0.1.162	SECTION 9904.416-50	9904.416-50 Techniques for application.
48:7.0.10.26.5.0.1.163	SECTION 9904.416-60	9904.416-60 Illustrations.
48:7.0.10.26.5.0.1.164	SECTION 9904.416-61	9904.416-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.165	SECTION 9904.416-62	9904.416-62 Exemption.
48:7.0.10.26.5.0.1.166	SECTION 9904.416-63	9904.416-63 Effective date.
48:7.0.10.26.5.0.1.167	SECTION 9904.417	9904.417 Cost of money as an element of the cost of capital assets under construction.
48:7.0.10.26.5.0.1.168	SECTION 9904.417-10	9904.417-10 [Reserved]
48:7.0.10.26.5.0.1.169	SECTION 9904.417-20	9904.417-20 Purpose.
48:7.0.10.26.5.0.1.170	SECTION 9904.417-30	9904.417-30 Definitions.
48:7.0.10.26.5.0.1.171	SECTION 9904.417-40	9904.417-40 Fundamental requirement.
48:7.0.10.26.5.0.1.172	SECTION 9904.417-50	9904.417-50 Techniques for application.
48:7.0.10.26.5.0.1.173	SECTION 9904.417-60	9904.417-60 Illustrations.
48:7.0.10.26.5.0.1.174	SECTION 9904.417-61	9904.417-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.175	SECTION 9904.417-62	9904.417-62 Exemption.
48:7.0.10.26.5.0.1.176	SECTION 9904.417-63	9904.417-63 Effective date.
48:7.0.10.26.5.0.1.177	SECTION 9904.418	9904.418 Allocation of direct and indirect costs.
48:7.0.10.26.5.0.1.178	SECTION 9904.418-10	9904.418-10 [Reserved]
48:7.0.10.26.5.0.1.179	SECTION 9904.418-20	9904.418-20 Purpose.
48:7.0.10.26.5.0.1.180	SECTION 9904.418-30	9904.418-30 Definitions.
48:7.0.10.26.5.0.1.181	SECTION 9904.418-40	9904.418-40 Fundamental requirements.
48:7.0.10.26.5.0.1.182	SECTION 9904.418-50	9904.418-50 Techniques for application.
48:7.0.10.26.5.0.1.183	SECTION 9904.418-60	9904.418-60 Illustrations.
48:7.0.10.26.5.0.1.184	SECTION 9904.418-61	9904.418-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.185	SECTION 9904.418-62	9904.418-62 Exemptions.
48:7.0.10.26.5.0.1.186	SECTION 9904.418-63	9904.418-63 Effective date.
48:7.0.10.26.5.0.1.187	SECTION 9904.420	9904.420 Accounting for independent research and development costs and bid and proposal costs.
48:7.0.10.26.5.0.1.188	SECTION 9904.420-10	9904.420-10 [Reserved]
48:7.0.10.26.5.0.1.189	SECTION 9904.420-20	9904.420-20 Purpose.
48:7.0.10.26.5.0.1.190	SECTION 9904.420-30	9904.420-30 Definitions.
48:7.0.10.26.5.0.1.191	SECTION 9904.420-40	9904.420-40 Fundamental requirement.
48:7.0.10.26.5.0.1.192	SECTION 9904.420-50	9904.420-50 Techniques for application.
48:7.0.10.26.5.0.1.193	SECTION 9904.420-60	9904.420-60 Illustrations.
48:7.0.10.26.5.0.1.194	SECTION 9904.420-61	9904.420-61 Interpretation. [Reserved]
48:7.0.10.26.5.0.1.195	SECTION 9904.420-62	9904.420-62 Exemptions.
48:7.0.10.26.5.0.1.196	SECTION 9904.420-63	9904.420-63 Effective date.

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