Part 9904. PART 9904—COST ACCOUNTING STANDARDS

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