48 C.F.R. PART 9904--COST ACCOUNTING STANDARDS
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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