48 CFR § 9904.409-62 - 9904.409-62 Exemption.

---
identifier: "/us/cfr/t48/s9904.409-62"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 9904.409-62 - 9904.409-62   Exemption."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "9904.409-62"
section_name: "9904.409-62   Exemption."
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: "2026-04-05"
last_updated: "2026-04-05"
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"
---


# 9904.409-62 9904.409-62   Exemption.

This Standard shall not apply where compensation for the use of tangible capital assets is based on use rates or allowances provided by other appropriate Federal acquisition regulations such as those governing:

(a) Educational institutions,

(b) State, local, and Federally recognized Indian tribal government, or

(c) Construction equipment rates (See 48 CFR 31.105(d)).