---
kind: "section"
citation: "48 C.F.R. § 9904.401"
title: "48"
number: "9904.401"
heading: "Cost accounting standard—consistency in estimating, accumulating and reporting costs."
url: "https://uscodex.org/cfr/48/9904.401"
---

# §9904.401. Cost accounting standard—consistency in estimating, accumulating and reporting costs.



## Notes

### Authority

Authority: Pub. L. 100-679, 102 Stat. 4056, 41 U.S.C. 422.

### Source

Source: 57 FR 14153, Apr. 17, 1992, unless otherwise noted.