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