Fundamental requirement.

  1. Law
  2. CFR 48
  3. Federal Acquisition Regulations System
  4. Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of Management and Budget
  5. Procurement Practices and Cost Accounting Standards
  6. Cost Accounting Standards
  7. Fundamental requirement.

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9904.417-40 Fundamental requirement.

The cost of money applicable to the investment in tangible and intangible capital assets being constructed, fabricated, or developed for a contractor's own use shall be included in the capitalized acquisition cost of such assets.


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