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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of February 4, 2010
TITLE 48--Federal Acquisition Regulations System
CHAPTER 99--COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET
SUBCHAPTER B--PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS
PART 9904--COST ACCOUNTING STANDARDS
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| Cost accounting standard--consistency in estimating, accumulating and reporting costs. |
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| Techniques for application. |
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| Cost accounting standard--consistency in allocating costs incurred for the same purpose. |
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| Techniques for application. |
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| Allocation of home office expenses to segments. |
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| Techniques for application. |
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| Capitalization of tangible assets. |
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| Techniques for application. |
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| Interpretation.--[Reserved] |
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| Accounting for unallowable costs. |
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| Techniques for application. |
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| Interpretation.--[Reserved] |
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| Cost accounting standard--cost accounting period. |
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| Techniques for application. |
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| Use of standard costs for direct material and direct labor. |
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| Techniques for application. |
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| Interpretation.--[Reserved] |
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| Accounting for costs of compensated personal absence. |
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| Techniques for application. |
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| Interpretation.--[Reserved] |
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| Cost accounting standard--depreciation of tangible capital assets. |
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| Techniques for application. |
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| Interpretation.--[Reserved] |
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| Allocation of business unit general and administrative expenses to final cost objectives. |
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| Techniques for application. |
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| Interpretation.--[Reserved] |
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| Cost accounting standard--accounting for acquisition costs of material. |
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| Techniques for application. |
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| Interpretation.--[Reserved] |
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| Cost accounting standard for composition and measurement of pension cost. |
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| Techniques for application. |
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| Interpretation.--[Reserved] |
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| Adjustment and allocation of pension cost. |
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| Techniques for application. |
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| Interpretation.--[Reserved] |
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| Cost accounting standard--cost of money as an element of the cost of facilities capital. |
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| Techniques for application. |
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| Interpretation.--[Reserved] |
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| Accounting for the cost of deferred compensation. |
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| Techniques for application. |
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| Interpretation.--[Reserved] |
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| Accounting for insurance costs. |
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| Techniques for application. |
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| Interpretation.--[Reserved] |
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| Cost of money as an element of the cost of capital assets under construction. |
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| Techniques for application. |
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| Interpretation.--[Reserved] |
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| Allocation of direct and indirect costs. |
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| Fundamental requirements. |
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| Techniques for application. |
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| Interpretation.--[Reserved] |
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| Accounting for independent research and development costs and bid and proposal costs. |
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| Techniques for application. |
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| Interpretation.--[Reserved] |
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