§ 9903.301 Definitions
§ 9903.302 Definitions, explanations, and illustrations of the terms, “cost accounting practice” and “change to a cost accounting practice.”
§ 9903.302-1 Cost accounting practice
§ 9903.302-2 Change to a cost accounting practice
§ 9903.302-3 Illustrations of changes which meet the definition of “change to a cost accounting practice.”
§ 9903.302-4 Illustrations of changes which do not meet the definition of “Change to a cost accounting practice.”
§ 9903.303 Effect of filing Disclosure Statement
§ 9903.304 Concurrent full and modified coverage
§ 9903.305 Materiality
§ 9903.306 Interpretations
§ 9903.307 Cost Accounting Standards Preambles

Terms Used In CFR > Title 48 > Chapter 99 > Subchapter B > Part 9903 > Subpart 9903.3 - Cas Rules and Regulations

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.