• 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.

• 9904.414 - 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.

• 9904.414-30 - 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.

• 9904.401-63 - 9904.401-63 Effective date.

• Appendix Appendix B - Appendix B to 9904.414—Example—ABC Corporation

• 9904.415-10 - 9904.415-10 [Reserved]

• 9904.415-20 - 9904.415-20 Purpose.

• 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.

• 9904.402 - 9904.402 Cost accounting standard—consistency in allocating costs incurred for the same purpose.

• 9904.416 - 9904.416 Accounting for insurance costs.

• 9904.416-10 - 9904.416-10 [Reserved]

• 9904.416-20 - 9904.416-20 Purpose.

• 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.

• 9904.402-10 - 9904.402-10 [Reserved]

• 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.

• 9904.417-30 - 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.

• 9904.402-20 - 9904.402-20 Purpose.

• 9904.418-10 - 9904.418-10 [Reserved]

• 9904.418-20 - 9904.418-20 Purpose.

• 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.

• 9904.402-30 - 9904.402-30 Definitions.

• 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.

• 9904.420-30 - 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.

• 9904.402-40 - 9904.402-40 Fundamental requirement.

• 9904.402-50 - 9904.402-50 Techniques for application.

• 9904.402-60 - 9904.402-60 Illustrations.

• 9904.402-61 - 9904.402-61 Interpretation.

• 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 [Reserved]

• 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.

• 9904.408-9904.409 - 9904.408-9904.409 [Reserved]

• 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]

• 9904.410-62 - 9904.410-62 Exemption.

• 9904.410-63 - 9904.410-63 Effective date.

• 9904.411 - 9904.411 [Reserved]

• 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]

• 9904.412-62 - 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.

• 9904.413-50 - 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.