§ 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

Terms Used In 48 CFR Part 9904 - Cost Accounting Standards

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amortization: Paying off a loan by regular installments.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Personal property: All property that is not real property.
  • territory: includes the Commonwealth of Puerto Rico, all possessions of the United States, and all lands held by the U. See 33 CFR 101.105
  • Trustee: A person or institution holding and administering property in trust.
  • Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.