Title 48

Volume 7 CHAPTER 99 SUBCHAP B

Subchapter B - Procurement Practices And Cost Accounting Standards

48:7.0.10.26.4	PART 9903	PART 9903 - CONTRACT COVERAGE
48:7.0.10.26.4.1	SUBPART 9903.1	Subpart 9903.1 - General
48:7.0.10.26.4.1.1.1	SECTION 9903.101	9903.101 Cost Accounting Standards.
48:7.0.10.26.4.1.1.2	SECTION 9903.102	9903.102 OMB approval under the Paperwork Reduction Act.
48:7.0.10.26.4.2	SUBPART 9903.2	Subpart 9903.2 - CAS Program Requirements
48:7.0.10.26.4.2.1.1	SECTION 9903.201	9903.201 Contract requirements.
48:7.0.10.26.4.2.1.2	SECTION 9903.201-1	9903.201-1 CAS applicability.
48:7.0.10.26.4.2.1.3	SECTION 9903.201-2	9903.201-2 Types of CAS coverage.
48:7.0.10.26.4.2.1.4	SECTION 9903.201-3	9903.201-3 Solicitation provisions.
48:7.0.10.26.4.2.1.5	SECTION 9903.201-4	9903.201-4 Contract clauses.
48:7.0.10.26.4.2.1.6	SECTION 9903.201-5	9903.201-5 Waiver.
48:7.0.10.26.4.2.1.7	SECTION 9903.201-6	9903.201-6 Findings.
48:7.0.10.26.4.2.1.8	SECTION 9903.201-7	9903.201-7 Cognizant Federal agency responsibilities.
48:7.0.10.26.4.2.1.9	SECTION 9903.201-8	9903.201-8 Compliant accounting changes due to external restructuring activities.
48:7.0.10.26.4.2.1.10	SECTION 9903.202	9903.202 Disclosure requirements.
48:7.0.10.26.4.2.1.11	SECTION 9903.202-1	9903.202-1 General requirements.
48:7.0.10.26.4.2.1.12	SECTION 9903.202-2	9903.202-2 Impracticality of submission.
48:7.0.10.26.4.2.1.13	SECTION 9903.202-3	9903.202-3 Amendments and revisions.
48:7.0.10.26.4.2.1.14	SECTION 9903.202-4	9903.202-4 Privileged and confidential information.
48:7.0.10.26.4.2.1.15	SECTION 9903.202-5	9903.202-5 Filing Disclosure Statements.
48:7.0.10.26.4.2.1.16	SECTION 9903.202-6	9903.202-6 Adequacy of Disclosure Statement.
48:7.0.10.26.4.2.1.17	SECTION 9903.202-7	9903.202-7 [Reserved]
48:7.0.10.26.4.2.1.18	SECTION 9903.202-8	9903.202-8 Subcontractor Disclosure Statements.
48:7.0.10.26.4.2.1.19	SECTION 9903.202-9	9903.202-9 Illustration of Disclosure Statement Form, CASB-DS-1.
48:7.0.10.26.4.2.1.20	SECTION 9903.202-10	9903.202-10 Illustration of Disclosure Statement Form, CASB DS-2.
48:7.0.10.26.4.3	SUBPART 9903.3	Subpart 9903.3 - CAS Rules and Regulations
48:7.0.10.26.4.3.1.1	SECTION 9903.301	9903.301 Definitions.
48:7.0.10.26.4.3.1.2	SECTION 9903.302	9903.302 Definitions, explanations, and illustrations of the terms, “cost accounting practice” and “change to a cost accounting practice.”
48:7.0.10.26.4.3.1.3	SECTION 9903.302-1	9903.302-1 Cost accounting practice.
48:7.0.10.26.4.3.1.4	SECTION 9903.302-2	9903.302-2 Change to a cost accounting practice.
48:7.0.10.26.4.3.1.5	SECTION 9903.302-3	9903.302-3 Illustrations of changes which meet the definition of “change to a cost accounting practice.”
48:7.0.10.26.4.3.1.6	SECTION 9903.302-4	9903.302-4 Illustrations of changes which do not meet the definition of “Change to a cost accounting practice.”
48:7.0.10.26.4.3.1.7	SECTION 9903.303	9903.303 Effect of filing Disclosure Statement.
48:7.0.10.26.4.3.1.8	SECTION 9903.304	9903.304 Concurrent full and modified coverage.
48:7.0.10.26.4.3.1.9	SECTION 9903.305	9903.305 Materiality.
48:7.0.10.26.4.3.1.10	SECTION 9903.306	9903.306 Interpretations.
48:7.0.10.26.4.3.1.11	SECTION 9903.307	9903.307 Cost Accounting Standards Preambles.
48:7.0.10.26.5	PART 9904	PART 9904 - COST ACCOUNTING STANDARDS
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.
48:7.0.10.26.6	PART 9905	PART 9905 - COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS
48:7.0.10.26.6.0.1.1	SECTION 9905.501	9905.501 Cost accounting standard - consistency in estimating, accumulating and reporting costs by educational institutions.
48:7.0.10.26.6.0.1.2	SECTION 9905.501-10	9905.501-10 [Reserved]
48:7.0.10.26.6.0.1.3	SECTION 9905.501-20	9905.501-20 Purpose.
48:7.0.10.26.6.0.1.4	SECTION 9905.501-30	9905.501-30 Definitions.
48:7.0.10.26.6.0.1.5	SECTION 9905.501-40	9905.501-40 Fundamental requirement.
48:7.0.10.26.6.0.1.6	SECTION 9905.501-50	9905.501-50 Techniques for application.
48:7.0.10.26.6.0.1.7	SECTION 9905.501-60	9905.501-60 Illustration. [Reserved]
48:7.0.10.26.6.0.1.8	SECTION 9905.501-61	9905.501-61 Interpretation. [Reserved]
48:7.0.10.26.6.0.1.9	SECTION 9905.501-62	9905.501-62 Exemption.
48:7.0.10.26.6.0.1.10	SECTION 9905.501-63	9905.501-63 Effective date.
48:7.0.10.26.6.0.1.11	SECTION 9905.502	9905.502 Cost accounting standard - consistency in allocating costs incurred for the same purpose by educational institutions.
48:7.0.10.26.6.0.1.12	SECTION 9905.502-10	9905.502-10 [Reserved]
48:7.0.10.26.6.0.1.13	SECTION 9905.502-20	9905.502-20 Purpose.
48:7.0.10.26.6.0.1.14	SECTION 9905.502-30	9905.502-30 Definitions.
48:7.0.10.26.6.0.1.15	SECTION 9905.502-40	9905.502-40 Fundamental requirement.
48:7.0.10.26.6.0.1.16	SECTION 9905.502-50	9905.502-50 Techniques for application.
48:7.0.10.26.6.0.1.17	SECTION 9905.502-60	9905.502-60 Illustrations.
48:7.0.10.26.6.0.1.18	SECTION 9905.502-61	9905.502-61 Interpretation.
48:7.0.10.26.6.0.1.19	SECTION 9905.502-62	9905.502-62 Exemption.
48:7.0.10.26.6.0.1.20	SECTION 9905.502-63	9905.502-63 Effective date.
48:7.0.10.26.6.0.1.21	SECTION 9905.505	9905.505 Accounting for unallowable costs - Educational institutions.
48:7.0.10.26.6.0.1.22	SECTION 9905.505-10	9905.505-10 [Reserved]
48:7.0.10.26.6.0.1.23	SECTION 9905.505-20	9905.505-20 Purpose.
48:7.0.10.26.6.0.1.24	SECTION 9905.505-30	9905.505-30 Definitions.
48:7.0.10.26.6.0.1.25	SECTION 9905.505-40	9905.505-40 Fundamental requirement.
48:7.0.10.26.6.0.1.26	SECTION 9905.505-50	9905.505-50 Techniques for application.
48:7.0.10.26.6.0.1.27	SECTION 9905.505-60	9905.505-60 Illustrations.
48:7.0.10.26.6.0.1.28	SECTION 9905.505-61	9905.505-61 Interpretation. [Reserved]
48:7.0.10.26.6.0.1.29	SECTION 9905.505-62	9905.505-62 Exemption.
48:7.0.10.26.6.0.1.30	SECTION 9905.505-63	9905.505-63 Effective date.
48:7.0.10.26.6.0.1.31	SECTION 9905.506	9905.506 Cost accounting period - Educational institutions.
48:7.0.10.26.6.0.1.32	SECTION 9905.506-10	9905.506-10 [Reserved]
48:7.0.10.26.6.0.1.33	SECTION 9905.506-20	9905.506-20 Purpose.
48:7.0.10.26.6.0.1.34	SECTION 9905.506-30	9905.506-30 Definitions.
48:7.0.10.26.6.0.1.35	SECTION 9905.506-40	9905.506-40 Fundamental requirement.
48:7.0.10.26.6.0.1.36	SECTION 9905.506-50	9905.506-50 Techniques for application.
48:7.0.10.26.6.0.1.37	SECTION 9905.506-60	9905.506-60 Illustrations.
48:7.0.10.26.6.0.1.38	SECTION 9905.506-61	9905.506-61 Interpretation. [Reserved]
48:7.0.10.26.6.0.1.39	SECTION 9905.506-62	9905.506-62 Exemption.
48:7.0.10.26.6.0.1.40	SECTION 9905.506-63	9905.506-63 Effective date.
48:7.0.10.26.7	PART 9906-9999	PARTS 9906-9999 [RESERVED]

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