Notice of New Exposure Draft Accounting for Imputed Intra-Departmental Costs: An Interpretation of SFFAS No. 4

---
identifier: "/us/fr/02-30579"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Notice of New Exposure Draft Accounting for Imputed Intra-Departmental Costs: An Interpretation of SFFAS No. 4"
title_number: 0
title_name: "Federal Register"
section_number: "02-30579"
section_name: "Notice of New Exposure Draft Accounting for Imputed Intra-Departmental Costs: An Interpretation of SFFAS No. 4"
positive_law: false
currency: "2002-12-03"
last_updated: "2002-12-03"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Federal Accounting Standards Advisory Board"
document_number: "02-30579"
document_type: "notice"
publication_date: "2002-12-03"
agencies:
  - "Federal Accounting Standards Advisory Board"
fr_citation: "67 FR 71966"
fr_volume: 67
fr_action: "Pursuant to the Federal Advisory Committee Act (Pub. L. No. 92-463), as amended, and the FASAB rules of procedure, as amended in October, 1999, notice is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has published a new exposure draft, Accounting for Imputed Intra-departmental Costs: An interpretation of SFFAS No. 4."
---


#  Notice of New Exposure Draft Accounting for Imputed Intra-Departmental Costs: An Interpretation of SFFAS No. 4

*Board Action:* Pursuant to the Federal Advisory Committee Act (Pub. L. No. 92-463), as amended, and the FASAB rules of procedure, as amended in October, 1999, notice is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has published a new exposure draft, *Accounting for Imputed Intra-departmental Costs: An interpretation of SFFAS No. 4.*

*A Summary of the Proposed Interpretation Follows:* The proposed interpretation clarifies that paragraph 110 of SFFAS No. 4 does not limit the recognition of imputed intra-departmental costs. The proposed interpretation further explains that intra-departmental costs should be accounted for in accordance with the full cost provisions of SFFAS No. 4, which includes the recognition of imputed intra-departmental costs.

The exposure draft is available on the FASAB home page *http://www.fasab.gov/exposure.htm.* Copies can be obtained by contacting FASAB at (202) 512-7350, or *[email protected].*

Respondents are encouraged to comment on any part of the exposure draft. Written comments are requested by January 8, 2003, and should be sent to: Wendy M. Comes, Executive Director, Federal Accounting Standards Advisory Board, 441 G Street, NW., Suite 6814, Mail Stop 6K17V, Washington, DC 20548.

**FOR FURTHER INFORMATION CONTACT:**

Wendy Comes, Executive Director, 441 G Street, NW., Washington, DC 20548, or call (202) 512-7350.

**Authority:**

Federal Advisory Committee Act, Pub. L. No. 92-463.

Dated: November 26, 2002.

Wendy M. Comes,

Executive Director.