Part 9904 - COST ACCOUNTING STANDARDS

Section 9904.400 - Reserved
Section 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs
Section 9904.401-10 - Reserved
Section 9904.401-20 - Purpose
Section 9904.401-30 - Definitions
Section 9904.401-40 - Fundamental requirement
Section 9904.401-50 - Techniques for application
Section 9904.401-60 - Illustrations
Section 9904.401-61 - Interpretation
Section 9904.401-62 - Exemption
Section 9904.401-63 - Effective date
Section 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose
Section 9904.402-10 - Reserved
Section 9904.402-20 - Purpose
Section 9904.402-30 - Definitions
Section 9904.402-40 - Fundamental requirement
Section 9904.402-50 - Techniques for application
Section 9904.402-60 - Illustrations
Section 9904.402-61 - Interpretation
Section 9904.402-62 - Exemption
Section 9904.402-63 - Effective date
Section 9904.403 - Allocation of home office expenses to segments
Section 9904.403-10 - Reserved
Section 9904.403-20 - Purpose
Section 9904.403-30 - Definitions
Section 9904.403-40 - Fundamental requirement
Section 9904.403-50 - Techniques for application
Section 9904.403-60 - Illustrations
Section 9904.403-61 - Interpretation
Section 9904.403-62 - Exemption-[Reserved]
Section 9904.403-63 - Effective date
Section 9904.404 - Capitalization of tangible assets
Section 9904.404-10 - Reserved
Section 9904.404.20 - Purpose
Section 9904.404-30 - Definitions
Section 9904.404-40 - Fundamental requirement
Section 9904.404-50 - Techniques for application
Section 9904.404-60 - Illustrations
Section 9904.404-61 - Interpretation-[Reserved]
Section 9904.404-62 - Exemption
Section 9904.404-63 - Effective date
Section 9904.405 - Accounting for unallowable costs
Section 9904.405-10 - Reserved
Section 9904.405-20 - Purpose
Section 9904.405-30 - Definitions
Section 9904.405-40 - Fundamental requirement
Section 9904.405-50 - Techniques for application
Section 9904.405-60 - Illustrations
Section 9904.405-61 - Interpretation.-[Reserved]
Section 9904.405-62 - Exemption
Section 9904.405-63 - Effective date
Section 9904.406 - Cost accounting standard-cost accounting period
Section 9904.406-10 - Reserved
Section 9904.406-20 - Purpose
Section 9904.406-30 - Definitions
Section 9904.406-40 - Fundamental requirement
Section 9904.406-50 - Techniques for application
Section 9904.406-60 - Illustrations
Section 9904.406-61 - Interpretation
Section 9904.406-62 - Exemption
Section 9904.406-63 - Effective date
Section 9904.407 - Use of standard costs for direct material and direct labor
Section 9904.407-10 - Reserved
Section 9904.407-20 - Purpose
Section 9904.407-30 - Definitions
Section 9904.407-40 - Fundamental requirement
Section 9904.407-50 - Techniques for application
Section 9904.407-60 - Illustrations
Section 9904.407-61 - Interpretation.-[Reserved]
Section 9904.407-62 - Exemption
Section 9904.407-63 - Effective date
Section 9904.408 - Accounting for costs of compensated personal absence
Section 9904.408-10 - Reserved
Section 9904.408-20 - Purpose
Section 9904.408-30 - Definitions
Section 9904.408-40 - Fundamental requirement
Section 9904.408-50 - Techniques for application
Section 9904.408-60 - Illustrations
Section 9904.408-61 - Interpretation.-[Reserved]
Section 9904.408-62 - Exemption
Section 9904.408-63 - Effective date
Section 9904.409 - Cost accounting standard-depreciation of tangible capital assets
Section 9904.409-10 - Reserved
Section 9904.409-20 - Purpose
Section 9904.409-30 - Definitions
Section 9904.409-40 - Fundamental requirement
Section 9904.409-50 - Techniques for application
Section 9904.409-60 - Illustrations
Section 9904.409-61 - Interpretation.-[Reserved]
Section 9904.409-62 - Exemption
Section 9904.409-63 - Effective date
Section 9904.410 - Allocation of business unit general and administrative expenses to final cost objectives
Section 9904.410-10 - Reserved
Section 9904.410-20 - Purpose
Section 9904.410-30 - Definitions
Section 9904.410-40 - Fundamental requirement
Section 9904.410-50 - Techniques for application
Section 9904.410-60 - Illustrations
Section 9904.410-61 - Interpretation.-[Reserved]
Section 9904.410-62 - Exemption
Section 9904.410-63 - Effective date
Section 9904.411 - Cost accounting standard-accounting for acquisition costs of material
Section 9904.411-10 - Reserved
Section 9904.411-20 - Purpose
Section 9904.411-30 - Definitions
Section 9904.411-40 - Fundamental requirement
Section 9904.411-50 - Techniques for application
Section 9904.411-60 - Illustrations
Section 9904.411-61 - Interpretation.-[Reserved]
Section 9904.411-62 - Exemption
Section 9904.411-63 - Effective date
Section 9904.412 - Cost accounting standard for composition and measurement of pension cost
Section 9904.412-10 - Reserved
Section 9904.412-20 - Purpose
Section 9904.412-30 - Definitions
Section 9904.412-40 - Fundamental requirement
Section 9904.412-50 - Techniques for application
Section 9904.412-60 - Illustrations
Section 9904.412-60.1 - Illustrations-CAS Pension Harmonization Rule
Section 9904.412-61 - Interpretation.-[Reserved]
Section 9904.412-62 - Exemption
Section 9904.412-63 - Effective Date
Section 9904.412-64 - Transition method
Section 9904.412-64.1 - Transition Method for the CAS Pension Harmonization Rule
Section 9904.413 - Adjustment and allocation of pension cost
Section 9904.413-10 - Reserved
Section 9904.413-20 - Purpose
Section 9904.413-30 - Definitions
Section 9904.413-40 - Fundamental requirement
Section 9904.413-50 - Techniques for application
Section 9904.413-60 - Illustrations
Section 9904.413-61 - Interpretation.-[Reserved]
Section 9904.413-62 - Exemption
Section 9904.413-63 - Effective Date
Section 9904.413-64 - Transition method
Section 9904.413-64.1 - Transition Method for the CAS Pension Harmonization Rule
Section 9904.414 - Cost accounting standard-cost of money as an element of the cost of facilities capital
Section 9904.414-10 - Reserved
Section 9904.414-20 - Purpose
Section 9904.414-30 - Definitions
Section 9904.414-40 - Fundamental requirement
Section 9904.414-50 - Techniques for application
Section 9904.414-60 - Illustrations
Section 9904.414-61 - Interpretation.-[Reserved]
Section 9904.414-62 - Exemption
Section 9904.414-63 - Effective date
Section 9904.415 - Accounting for the cost of deferred compensation
Section 9904.415-10 - Reserved
Section 9904.415-20 - Purpose
Section 9904.415-30 - Definitions
Section 9904.415-40 - Fundamental requirement
Section 9904.415-50 - Techniques for application
Section 9904.415-60 - Illustrations
Section 9904.415-61 - Interpretation.-[Reserved]
Section 9904.415-62 - Exemption
Section 9904.415-63 - Effective date
Section 9904.416 - Accounting for insurance costs
Section 9904.416-10 - Reserved
Section 9904.416-20 - Purpose
Section 9904.416-30 - Definitions
Section 9904.416-40 - Fundamental requirement
Section 9904.416-50 - Techniques for application
Section 9904.416-60 - Illustrations
Section 9904.416-61 - Interpretation.-[Reserved]
Section 9904.416-62 - Exemption
Section 9904.416-63 - Effective date
Section 9904.417 - Cost of money as an element of the cost of capital assets under construction
Section 9904.417-10 - Reserved
Section 9904.417-20 - Purpose
Section 9904.417-30 - Definitions
Section 9904.417-40 - Fundamental requirement
Section 9904.417-50 - Techniques for application
Section 9904.417-60 - Illustrations
Section 9904.417-61 - Interpretation.-[Reserved]
Section 9904.417-62 - Exemption
Section 9904.417-63 - Effective date
Section 9904.418 - Allocation of direct and indirect costs
Section 9904.418-10 - Reserved
Section 9904.418-20 - Purpose
Section 9904.418-30 - Definitions
Section 9904.418-40 - Fundamental requirements
Section 9904.418-50 - Techniques for application
Section 9904.418-60 - Illustrations
Section 9904.418-61 - Interpretation.-[Reserved]
Section 9904.418-62 - Exemptions
Section 9904.418-63 - Effective date
Section 9904.420 - Accounting for independent research and development costs and bid and proposal costs
Section 9904.420-10 - Reserved
Section 9904.420-20 - Purpose
Section 9904.420-30 - Definitions
Section 9904.420-40 - Fundamental requirement
Section 9904.420-50 - Techniques for application
Section 9904.420-60 - Illustrations
Section 9904.420-61 - Interpretation.-[Reserved]
Section 9904.420-62 - Exemptions
Section 9904.420-63 - Effective date