Regulations last checked for updates: May 02, 2024

Title 48 - Federal Acquisition Regulations System last revised: Apr 25, 2024
9904.414-40 - 9904.414-40 Fundamental requirement.

(a) A contractor's facilities capital shall be measured and allocated in accordance with the criteria set forth in this Standard. The allocated amount shall be used as a base to which a cost of money rate is applied.

(b) The cost of money rate shall be based on rates determined by the Secretary of the Treasury, pursuant to Public Law 92-41 (85 stat. 97).

(c) The cost of capital committed to facilities shall be separately computed for each contract using facilities capital cost of money factors computed for each cost accounting period.

authority: Pub. L. 100-679, 102 Stat. 4056, 41 U.S.C. 422.
cite as: 48 CFR 9904.414-40