48 CFR § 9904.404-63 - 9904.404-63 Effective date.
---
identifier: "/us/cfr/t48/s9904.404-63"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 9904.404-63 - 9904.404-63 Effective date."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "9904.404-63"
section_name: "9904.404-63 Effective date."
chapter_number: 99
chapter_name: "COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET"
subchapter_number: "B"
subchapter_name: "PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS"
part_number: "9904"
part_name: "COST ACCOUNTING STANDARDS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Pub. L. 100-679, 102 Stat. 4056, 41 U.S.C. 422."
regulatory_source: "57 FR 14153, Apr. 17, 1992, unless otherwise noted."
cfr_part: "9904"
---
# 9904.404-63 9904.404-63 Effective date.
(a) This Standard is effective April 15, 1996.
(b) This Standard shall be applied beginning with the contractor's next full cost accounting period beginning after the receipt of a contract or subcontract to which this Standard is applicable.
(c) Contractors with prior CAS-covered contracts with full coverage shall continue to follow Standard 9904.404 in effect prior to April 15, 1996, until this Standard, effective April 15, 1996, becomes applicable after the receipt of a contract or subcontract to which this revised Standard applies.
[61 FR 5523, Feb. 13, 1996]