Title 48, Part 9904 — Cost Accounting Standards

Section 9904.400

9904.400 [Reserved]

Section 9904.401

9904.401 Cost accounting standard—consistency in estimating, accumulating and reporting costs.

Section 9904.401-10

9904.401-10 [Reserved]

Section 9904.401-20

9904.401-20 Purpose.

Section 9904.401-30

9904.401-30 Definitions.

Section 9904.401-40

9904.401-40 Fundamental requirement.

Section 9904.401-50

9904.401-50 Techniques for application.

Section 9904.401-60

9904.401-60 Illustrations.

Section 9904.401-61

9904.401-61 Interpretation.

Section 9904.401-62

9904.401-62 Exemption.

Section 9904.401-63

9904.401-63 Effective date.

Section 9904.402

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

9904.402-20 Purpose.

Section 9904.402-30

9904.402-30 Definitions.

Section 9904.402-40

9904.402-40 Fundamental requirement.

Section 9904.402-50

9904.402-50 Techniques for application.

Section 9904.402-60

9904.402-60 Illustrations.

Section 9904.402-61

9904.402-61 Interpretation.

Section 9904.402-62

9904.402-62 Exemption.

Section 9904.402-63

9904.402-63 Effective date.

Section 9904.403

9904.403 Allocation of home office expenses to segments.

Section 9904.403-10

9904.403-10 [Reserved]

Section 9904.403-20

9904.403-20 Purpose.

Section 9904.403-30

9904.403-30 Definitions.

Section 9904.403-40

9904.403-40 Fundamental requirement.

Section 9904.403-50

9904.403-50 Techniques for application.

Section 9904.403-60

9904.403-60 Illustrations.

Section 9904.403-61

9904.403-61 Interpretation.

Section 9904.403-62

9904.403-62 Exemption. [Reserved]

Section 9904.403-63

9904.403-63 Effective date.

Section 9904.404

9904.404 Capitalization of tangible assets.

Section 9904.404-10

9904.404-10 [Reserved]

Section 9904.404.20

9904.404.20 Purpose.

Section 9904.404-30

9904.404-30 Definitions.

Section 9904.404-40

9904.404-40 Fundamental requirement.

Section 9904.404-50

9904.404-50 Techniques for application.

Section 9904.404-60

9904.404-60 Illustrations.

Section 9904.404-61

9904.404-61 Interpretation. [Reserved]

Section 9904.404-62

9904.404-62 Exemption.

Section 9904.404-63

9904.404-63 Effective date.

Section 9904.405

9904.405 Accounting for unallowable costs.

Section 9904.405-10

9904.405-10 [Reserved]

Section 9904.405-20

9904.405-20 Purpose.

Section 9904.405-30

9904.405-30 Definitions.

Section 9904.405-40

9904.405-40 Fundamental requirement.

Section 9904.405-50

9904.405-50 Techniques for application.

Section 9904.405-60

9904.405-60 Illustrations.

Section 9904.405-61

9904.405-61 Interpretation. [Reserved]

Section 9904.405-62

9904.405-62 Exemption.

Section 9904.405-63

9904.405-63 Effective date.

Section 9904.406

9904.406 Cost accounting standard—cost accounting period.

Section 9904.406-10

9904.406-10 [Reserved]

Section 9904.406-20

9904.406-20 Purpose.

Section 9904.406-30

9904.406-30 Definitions.

Section 9904.406-40

9904.406-40 Fundamental requirement.

Section 9904.406-50

9904.406-50 Techniques for application.

Section 9904.406-60

9904.406-60 Illustrations.

Section 9904.406-61

9904.406-61 Interpretation.

Section 9904.406-62

9904.406-62 Exemption.

Section 9904.406-63

9904.406-63 Effective date.

Section 9904.407

9904.407 Use of standard costs for direct material and direct labor.

Section 9904.407-10

9904.407-10 [Reserved]

Section 9904.407-20

9904.407-20 Purpose.

Section 9904.407-30

9904.407-30 Definitions.

Section 9904.407-40

9904.407-40 Fundamental requirement.

Section 9904.407-50

9904.407-50 Techniques for application.

Section 9904.407-60

9904.407-60 Illustrations.

Section 9904.407-61

9904.407-61 Interpretation. [Reserved]

Section 9904.407-62

9904.407-62 Exemption.

Section 9904.407-63

9904.407-63 Effective date.

Section 9904.408

9904.408 Accounting for costs of compensated personal absence.

Section 9904.408-10

9904.408-10 [Reserved]

Section 9904.408-20

9904.408-20 Purpose.

Section 9904.408-30

9904.408-30 Definitions.

Section 9904.408-40

9904.408-40 Fundamental requirement.

Section 9904.408-50

9904.408-50 Techniques for application.

Section 9904.408-60

9904.408-60 Illustrations.

Section 9904.408-61

9904.408-61 Interpretation. [Reserved]

Section 9904.408-62

9904.408-62 Exemption.

Section 9904.408-63

9904.408-63 Effective date.

Section 9904.409

9904.409 Cost accounting standard—depreciation of tangible capital assets.

Section 9904.409-10

9904.409-10 [Reserved]

Section 9904.409-20

9904.409-20 Purpose.

Section 9904.409-30

9904.409-30 Definitions.

Section 9904.409-40

9904.409-40 Fundamental requirement.

Section 9904.409-50

9904.409-50 Techniques for application.

Section 9904.409-60

9904.409-60 Illustrations.

Section 9904.409-61

9904.409-61 Interpretation. [Reserved]

Section 9904.409-62

9904.409-62 Exemption.

Section 9904.409-63

9904.409-63 Effective date.

Section 9904.410

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

9904.410-20 Purpose.

Section 9904.410-30

9904.410-30 Definitions.

Section 9904.410-40

9904.410-40 Fundamental requirement.

Section 9904.410-50

9904.410-50 Techniques for application.

Section 9904.410-60

9904.410-60 Illustrations.

Section 9904.410-61

9904.410-61 Interpretation. [Reserved]

Section 9904.410-62

9904.410-62 Exemption.

Section 9904.410-63

9904.410-63 Effective date.

Section 9904.411

9904.411 Cost accounting standard—accounting for acquisition costs of material.

Section 9904.411-10

9904.411-10 [Reserved]

Section 9904.411-20

9904.411-20 Purpose.

Section 9904.411-30

9904.411-30 Definitions.

Section 9904.411-40

9904.411-40 Fundamental requirement.

Section 9904.411-50

9904.411-50 Techniques for application.

Section 9904.411-60

9904.411-60 Illustrations.

Section 9904.411-61

9904.411-61 Interpretation. [Reserved]

Section 9904.411-62

9904.411-62 Exemption.

Section 9904.411-63

9904.411-63 Effective date.

Section 9904.412

9904.412 Cost accounting standard for composition and measurement of pension cost.

Section 9904.412-10

9904.412-10 [Reserved]

Section 9904.412-20

9904.412-20 Purpose.

Section 9904.412-30

9904.412-30 Definitions.

Section 9904.412-40

9904.412-40 Fundamental requirement.

Section 9904.412-50

9904.412-50 Techniques for application.

Section 9904.412-60

9904.412-60 Illustrations.

Section 9904.412-60.1

9904.412-60.1 Illustrations—CAS Pension Harmonization Rule.

Section 9904.412-61

9904.412-61 Interpretation. [Reserved]

Section 9904.412-62

9904.412-62 Exemption.

Section 9904.412-63

9904.412-63 Effective Date.

Section 9904.412-64

9904.412-64 Transition method.

Section 9904.412-64.1

9904.412-64.1 Transition Method for the CAS Pension Harmonization Rule.

Section 9904.413

9904.413 Adjustment and allocation of pension cost.

Section 9904.413-10

9904.413-10 [Reserved]

Section 9904.413-20

9904.413-20 Purpose.

Section 9904.413-30

9904.413-30 Definitions.

Section 9904.413-40

9904.413-40 Fundamental requirement.

Section 9904.413-50

9904.413-50 Techniques for application.

Section 9904.413-60

9904.413-60 Illustrations.

Section 9904.413-61

9904.413-61 Interpretation. [Reserved]

Section 9904.413-62

9904.413-62 Exemption.

Section 9904.413-63

9904.413-63 Effective Date.

Section 9904.413-64

9904.413-64 Transition method.

Section 9904.413-64.1

9904.413-64.1 Transition Method for the CAS Pension Harmonization Rule.

Section 9904.414

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

9904.414-20 Purpose.

Section 9904.414-30

9904.414-30 Definitions.

Section 9904.414-40

9904.414-40 Fundamental requirement.

Section 9904.414-50

9904.414-50 Techniques for application.

Section 9904.414-60

9904.414-60 Illustrations.

Section 9904.414-61

9904.414-61 Interpretation. [Reserved]

Section 9904.414-62

9904.414-62 Exemption.

Section 9904.414-63

9904.414-63 Effective date.

Section 9904.415

9904.415 Accounting for the cost of deferred compensation.

Section 9904.415-10

9904.415-10 [Reserved]

Section 9904.415-20

9904.415-20 Purpose.

Section 9904.415-30

9904.415-30 Definitions.

Section 9904.415-40

9904.415-40 Fundamental requirement.

Section 9904.415-50

9904.415-50 Techniques for application.

Section 9904.415-60

9904.415-60 Illustrations.

Section 9904.415-61

9904.415-61 Interpretation. [Reserved]

Section 9904.415-62

9904.415-62 Exemption.

Section 9904.415-63

9904.415-63 Effective date.

Section 9904.416

9904.416 Accounting for insurance costs.

Section 9904.416-10

9904.416-10 [Reserved]

Section 9904.416-20

9904.416-20 Purpose.

Section 9904.416-30

9904.416-30 Definitions.

Section 9904.416-40

9904.416-40 Fundamental requirement.

Section 9904.416-50

9904.416-50 Techniques for application.

Section 9904.416-60

9904.416-60 Illustrations.

Section 9904.416-61

9904.416-61 Interpretation. [Reserved]

Section 9904.416-62

9904.416-62 Exemption.

Section 9904.416-63

9904.416-63 Effective date.

Section 9904.417

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

9904.417-20 Purpose.

Section 9904.417-30

9904.417-30 Definitions.

Section 9904.417-40

9904.417-40 Fundamental requirement.

Section 9904.417-50

9904.417-50 Techniques for application.

Section 9904.417-60

9904.417-60 Illustrations.

Section 9904.417-61

9904.417-61 Interpretation. [Reserved]

Section 9904.417-62

9904.417-62 Exemption.

Section 9904.417-63

9904.417-63 Effective date.

Section 9904.418

9904.418 Allocation of direct and indirect costs.

Section 9904.418-10

9904.418-10 [Reserved]

Section 9904.418-20

9904.418-20 Purpose.

Section 9904.418-30

9904.418-30 Definitions.

Section 9904.418-40

9904.418-40 Fundamental requirements.

Section 9904.418-50

9904.418-50 Techniques for application.

Section 9904.418-60

9904.418-60 Illustrations.

Section 9904.418-61

9904.418-61 Interpretation. [Reserved]

Section 9904.418-62

9904.418-62 Exemptions.

Section 9904.418-63

9904.418-63 Effective date.

Section 9904.420

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

9904.420-20 Purpose.

Section 9904.420-30

9904.420-30 Definitions.

Section 9904.420-40

9904.420-40 Fundamental requirement.

Section 9904.420-50

9904.420-50 Techniques for application.

Section 9904.420-60

9904.420-60 Illustrations.

Section 9904.420-61

9904.420-61 Interpretation. [Reserved]

Section 9904.420-62

9904.420-62 Exemptions.

Section 9904.420-63

9904.420-63 Effective date.