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