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Cost Accounting Standards
Law
CFR 48
Federal Acquisition Regulations System
Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of Management and Budget
Procurement Practices and Cost Accounting Standards
Cost Accounting Standards
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Section
9904.400
9904.400 [Reserved]
Section
9904.401
Cost accounting standard - consistency in estimating, accumulating and reporting costs.
Section
9904.401-10
9904.401-10 [Reserved]
Section
9904.401-20
Purpose.
Section
9904.401-30
Definitions.
Section
9904.401-40
Fundamental requirement.
Section
9904.401-50
Techniques for application.
Section
9904.401-60
Illustrations.
Section
9904.401-61
Interpretation.
Section
9904.401-62
Exemption.
Section
9904.401-63
Effective date.
Section
9904.402
Cost accounting standard - consistency in allocating costs incurred for the same purpose.
Section
9904.402-10
9904.402-10 [Reserved]
Section
9904.402-20
Purpose.
Section
9904.402-30
Definitions.
Section
9904.402-40
Fundamental requirement.
Section
9904.402-50
Techniques for application.
Section
9904.402-60
Illustrations.
Section
9904.402-61
Interpretation.
Section
9904.402-62
Exemption.
Section
9904.402-63
Effective date.
Section
9904.403
Allocation of home office expenses to segments.
Section
9904.403-10
9904.403-10 [Reserved]
Section
9904.403-20
Purpose.
Section
9904.403-30
Definitions.
Section
9904.403-40
Fundamental requirement.
Section
9904.403-50
Techniques for application.
Section
9904.403-60
Illustrations.
Section
9904.403-61
Interpretation.
Section
9904.403-62
9904.403-62 Exemption. [Reserved]
Section
9904.403-63
Effective date.
Section
9904.404
Capitalization of tangible assets.
Section
9904.404-10
9904.404-10 [Reserved]
Section
9904.404.20
Purpose.
Section
9904.404-30
Definitions.
Section
9904.404-40
Fundamental requirement.
Section
9904.404-50
Techniques for application.
Section
9904.404-60
Illustrations.
Section
9904.404-61
9904.404-61 Interpretation. [Reserved]
Section
9904.404-62
Exemption.
Section
9904.404-63
Effective date.
Section
9904.405
Accounting for unallowable costs.
Section
9904.405-10
9904.405-10 [Reserved]
Section
9904.405-20
Purpose.
Section
9904.405-30
Definitions.
Section
9904.405-40
Fundamental requirement.
Section
9904.405-50
Techniques for application.
Section
9904.405-60
Illustrations.
Section
9904.405-61
9904.405-61 Interpretation. [Reserved]
Section
9904.405-62
Exemption.
Section
9904.405-63
Effective date.
Section
9904.406
Cost accounting standard - cost accounting period.
Section
9904.406-10
9904.406-10 [Reserved]
Section
9904.406-20
Purpose.
Section
9904.406-30
Definitions.
Section
9904.406-40
Fundamental requirement.
Section
9904.406-50
Techniques for application.
Section
9904.406-60
Illustrations.
Section
9904.406-61
Interpretation.
Section
9904.406-62
Exemption.
Section
9904.406-63
Effective date.
Section
9904.407
Use of standard costs for direct material and direct labor.
Section
9904.407-10
9904.407-10 [Reserved]
Section
9904.407-20
Purpose.
Section
9904.407-30
Definitions.
Section
9904.407-40
Fundamental requirement.
Section
9904.407-50
Techniques for application.
Section
9904.407-60
Illustrations.
Section
9904.407-61
9904.407-61 Interpretation. [Reserved]
Section
9904.407-62
Exemption.
Section
9904.407-63
Effective date.
Section
9904.408
Accounting for costs of compensated personal absence.
Section
9904.408-10
9904.408-10 [Reserved]
Section
9904.408-20
Purpose.
Section
9904.408-30
Definitions.
Section
9904.408-40
Fundamental requirement.
Section
9904.408-50
Techniques for application.
Section
9904.408-60
Illustrations.
Section
9904.408-61
9904.408-61 Interpretation. [Reserved]
Section
9904.408-62
Exemption.
Section
9904.408-63
Effective date.
Section
9904.409
Cost accounting standard - depreciation of tangible capital assets.
Section
9904.409-10
9904.409-10 [Reserved]
Section
9904.409-20
Purpose.
Section
9904.409-30
Definitions.
Section
9904.409-40
Fundamental requirement.
Section
9904.409-50
Techniques for application.
Section
9904.409-60
Illustrations.
Section
9904.409-61
9904.409-61 Interpretation. [Reserved]
Section
9904.409-62
Exemption.
Section
9904.409-63
Effective date.
Section
9904.410
Allocation of business unit general and administrative expenses to final cost objectives.
Section
9904.410-10
9904.410-10 [Reserved]
Section
9904.410-20
Purpose.
Section
9904.410-30
Definitions.
Section
9904.410-40
Fundamental requirement.
Section
9904.410-50
Techniques for application.
Section
9904.410-60
Illustrations.
Section
9904.410-61
9904.410-61 Interpretation. [Reserved]
Section
9904.410-62
Exemption.
Section
9904.410-63
Effective date.
Section
9904.411
Cost accounting standard - accounting for acquisition costs of material.
Section
9904.411-10
9904.411-10 [Reserved]
Section
9904.411-20
Purpose.
Section
9904.411-30
Definitions.
Section
9904.411-40
Fundamental requirement.
Section
9904.411-50
Techniques for application.
Section
9904.411-60
Illustrations.
Section
9904.411-61
9904.411-61 Interpretation. [Reserved]
Section
9904.411-62
Exemption.
Section
9904.411-63
Effective date.
Section
9904.412
Cost accounting standard for composition and measurement of pension cost.
Section
9904.412-10
9904.412-10 [Reserved]
Section
9904.412-20
Purpose.
Section
9904.412-30
Definitions.
Section
9904.412-40
Fundamental requirement.
Section
9904.412-50
Techniques for application.
Section
9904.412-60
Illustrations.
Section
9904.412-60.1
Illustrations - CAS Pension Harmonization Rule.
Section
9904.412-61
9904.412-61 Interpretation. [Reserved]
Section
9904.412-62
Exemption.
Section
9904.412-63
Effective Date.
Section
9904.412-64
Transition method.
Section
9904.412-64.1
Transition Method for the CAS Pension Harmonization Rule.
Section
9904.413
Adjustment and allocation of pension cost.
Section
9904.413-10
9904.413-10 [Reserved]
Section
9904.413-20
Purpose.
Section
9904.413-30
Definitions.
Section
9904.413-40
Fundamental requirement.
Section
9904.413-50
Techniques for application.
Section
9904.413-60
Illustrations.
Section
9904.413-61
9904.413-61 Interpretation. [Reserved]
Section
9904.413-62
Exemption.
Section
9904.413-63
Effective Date.
Section
9904.413-64
Transition method.
Section
9904.413-64.1
Transition Method for the CAS Pension Harmonization Rule.
Section
9904.414
Cost accounting standard - cost of money as an element of the cost of facilities capital.
Section
9904.414-10
9904.414-10 [Reserved]
Section
9904.414-20
Purpose.
Section
9904.414-30
Definitions.
Section
9904.414-40
Fundamental requirement.
Section
9904.414-50
Techniques for application.
Section
9904.414-60
Illustrations.
Section
9904.414-61
9904.414-61 Interpretation. [Reserved]
Section
9904.414-62
Exemption.
Section
9904.414-63
Effective date.
Section
9904.415
Accounting for the cost of deferred compensation.
Section
9904.415-10
9904.415-10 [Reserved]
Section
9904.415-20
Purpose.
Section
9904.415-30
Definitions.
Section
9904.415-40
Fundamental requirement.
Section
9904.415-50
Techniques for application.
Section
9904.415-60
Illustrations.
Section
9904.415-61
9904.415-61 Interpretation. [Reserved]
Section
9904.415-62
Exemption.
Section
9904.415-63
Effective date.
Section
9904.416
Accounting for insurance costs.
Section
9904.416-10
9904.416-10 [Reserved]
Section
9904.416-20
Purpose.
Section
9904.416-30
Definitions.
Section
9904.416-40
Fundamental requirement.
Section
9904.416-50
Techniques for application.
Section
9904.416-60
Illustrations.
Section
9904.416-61
9904.416-61 Interpretation. [Reserved]
Section
9904.416-62
Exemption.
Section
9904.416-63
Effective date.
Section
9904.417
Cost of money as an element of the cost of capital assets under construction.
Section
9904.417-10
9904.417-10 [Reserved]
Section
9904.417-20
Purpose.
Section
9904.417-30
Definitions.
Section
9904.417-40
Fundamental requirement.
Section
9904.417-50
Techniques for application.
Section
9904.417-60
Illustrations.
Section
9904.417-61
9904.417-61 Interpretation. [Reserved]
Section
9904.417-62
Exemption.
Section
9904.417-63
Effective date.
Section
9904.418
Allocation of direct and indirect costs.
Section
9904.418-10
9904.418-10 [Reserved]
Section
9904.418-20
Purpose.
Section
9904.418-30
Definitions.
Section
9904.418-40
Fundamental requirements.
Section
9904.418-50
Techniques for application.
Section
9904.418-60
Illustrations.
Section
9904.418-61
9904.418-61 Interpretation. [Reserved]
Section
9904.418-62
Exemptions.
Section
9904.418-63
Effective date.
Section
9904.420
Accounting for independent research and development costs and bid and proposal costs.
Section
9904.420-10
9904.420-10 [Reserved]
Section
9904.420-20
Purpose.
Section
9904.420-30
Definitions.
Section
9904.420-40
Fundamental requirement.
Section
9904.420-50
Techniques for application.
Section
9904.420-60
Illustrations.
Section
9904.420-61
9904.420-61 Interpretation. [Reserved]
Section
9904.420-62
Exemptions.
Section
9904.420-63
Effective date.