---
kind: "unit"
title: "48"
title_heading: "Federal Acquisition Regulations System"
key: "ch99/subchB/part9904"
level: "part"
label: "Part 9904"
heading: "Cost Accounting Standards"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/48/ch99-subchB-part9904"
sections_count: 159
---

# Part 9904 — Cost Accounting Standards

Title 48 C.F.R. — Federal Acquisition Regulations System › Chapter 99 — Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of Management and Budget › Subchapter B — Procurement Practices and Cost Accounting Standards

## Sections

- [§9904.400. Reserved](/cfr/48/9904.400.md)
- [§9904.401. Cost accounting standard—consistency in estimating, accumulating and reporting costs.](/cfr/48/9904.401.md)
- [§9904.401-10. Reserved](/cfr/48/9904.401-10.md)
- [§9904.401-20. Purpose.](/cfr/48/9904.401-20.md)
- [§9904.401-30. Definitions.](/cfr/48/9904.401-30.md)
- [§9904.401-40. Fundamental requirement.](/cfr/48/9904.401-40.md)
- [§9904.401-50. Techniques for application.](/cfr/48/9904.401-50.md)
- [§9904.401-60. Illustrations.](/cfr/48/9904.401-60.md)
- [§9904.401-61. Interpretation.](/cfr/48/9904.401-61.md)
- [§9904.401-62. Exemption.](/cfr/48/9904.401-62.md)
- [§9904.401-63. Effective date.](/cfr/48/9904.401-63.md)
- [§9904.402. Cost accounting standard—consistency in allocating costs incurred for the same purpose.](/cfr/48/9904.402.md)
- [§9904.402-10. Reserved](/cfr/48/9904.402-10.md)
- [§9904.402-20. Purpose.](/cfr/48/9904.402-20.md)
- [§9904.402-30. Definitions.](/cfr/48/9904.402-30.md)
- [§9904.402-40. Fundamental requirement.](/cfr/48/9904.402-40.md)
- [§9904.402-50. Techniques for application.](/cfr/48/9904.402-50.md)
- [§9904.402-60. Illustrations.](/cfr/48/9904.402-60.md)
- [§9904.402-61. Interpretation.](/cfr/48/9904.402-61.md)
- [§9904.402-62. Exemption.](/cfr/48/9904.402-62.md)
- [§9904.402-63. Effective date.](/cfr/48/9904.402-63.md)
- [§9904.403. Allocation of home office expenses to segments.](/cfr/48/9904.403.md)
- [§9904.403-10. Reserved](/cfr/48/9904.403-10.md)
- [§9904.403-20. Purpose.](/cfr/48/9904.403-20.md)
- [§9904.403-30. Definitions.](/cfr/48/9904.403-30.md)
- [§9904.403-40. Fundamental requirement.](/cfr/48/9904.403-40.md)
- [§9904.403-50. Techniques for application.](/cfr/48/9904.403-50.md)
- [§9904.403-60. Illustrations.](/cfr/48/9904.403-60.md)
- [§9904.403-61. Interpretation.](/cfr/48/9904.403-61.md)
- [§9904.403-62. Exemption. [Reserved]](/cfr/48/9904.403-62.md)
- [§9904.403-63. Effective date.](/cfr/48/9904.403-63.md)
- [§9904.404. Reserved](/cfr/48/9904.404.md)
- [§9904.405. Accounting for unallowable costs.](/cfr/48/9904.405.md)
- [§9904.405-10. Reserved](/cfr/48/9904.405-10.md)
- [§9904.405-20. Purpose.](/cfr/48/9904.405-20.md)
- [§9904.405-30. Definitions.](/cfr/48/9904.405-30.md)
- [§9904.405-40. Fundamental requirement.](/cfr/48/9904.405-40.md)
- [§9904.405-50. Techniques for application.](/cfr/48/9904.405-50.md)
- [§9904.405-60. Illustrations.](/cfr/48/9904.405-60.md)
- [§9904.405-61. Interpretation. [Reserved]](/cfr/48/9904.405-61.md)
- [§9904.405-62. Exemption.](/cfr/48/9904.405-62.md)
- [§9904.405-63. Effective date.](/cfr/48/9904.405-63.md)
- [§9904.406. Cost accounting standard—cost accounting period.](/cfr/48/9904.406.md)
- [§9904.406-10. Reserved](/cfr/48/9904.406-10.md)
- [§9904.406-20. Purpose.](/cfr/48/9904.406-20.md)
- [§9904.406-30. Definitions.](/cfr/48/9904.406-30.md)
- [§9904.406-40. Fundamental requirement.](/cfr/48/9904.406-40.md)
- [§9904.406-50. Techniques for application.](/cfr/48/9904.406-50.md)
- [§9904.406-60. Illustrations.](/cfr/48/9904.406-60.md)
- [§9904.406-61. Interpretation.](/cfr/48/9904.406-61.md)
- [§9904.406-62. Exemption.](/cfr/48/9904.406-62.md)
- [§9904.406-63. Effective date.](/cfr/48/9904.406-63.md)
- [§9904.407. Use of standard costs for direct material and direct labor.](/cfr/48/9904.407.md)
- [§9904.407-10. Reserved](/cfr/48/9904.407-10.md)
- [§9904.407-20. Purpose.](/cfr/48/9904.407-20.md)
- [§9904.407-30. Definitions.](/cfr/48/9904.407-30.md)
- [§9904.407-40. Fundamental requirement.](/cfr/48/9904.407-40.md)
- [§9904.407-50. Techniques for application.](/cfr/48/9904.407-50.md)
- [§9904.407-60. Illustrations.](/cfr/48/9904.407-60.md)
- [§9904.407-61. Interpretation. [Reserved]](/cfr/48/9904.407-61.md)
- [§9904.407-62. Exemption.](/cfr/48/9904.407-62.md)
- [§9904.407-63. Effective date.](/cfr/48/9904.407-63.md)
- [§9904.408-9904.409. Reserved](/cfr/48/9904.408-9904.409.md)
- [§9904.410. Allocation of business unit general and administrative expenses to final cost objectives.](/cfr/48/9904.410.md)
- [§9904.410-10. Reserved](/cfr/48/9904.410-10.md)
- [§9904.410-20. Purpose.](/cfr/48/9904.410-20.md)
- [§9904.410-30. Definitions.](/cfr/48/9904.410-30.md)
- [§9904.410-40. Fundamental requirement.](/cfr/48/9904.410-40.md)
- [§9904.410-50. Techniques for application.](/cfr/48/9904.410-50.md)
- [§9904.410-60. Illustrations.](/cfr/48/9904.410-60.md)
- [§9904.410-61. Interpretation. [Reserved]](/cfr/48/9904.410-61.md)
- [§9904.410-62. Exemption.](/cfr/48/9904.410-62.md)
- [§9904.410-63. Effective date.](/cfr/48/9904.410-63.md)
- [§9904.411. Reserved](/cfr/48/9904.411.md)
- [§9904.412. Cost accounting standard for composition and measurement of pension cost.](/cfr/48/9904.412.md)
- [§9904.412-10. Reserved](/cfr/48/9904.412-10.md)
- [§9904.412-20. Purpose.](/cfr/48/9904.412-20.md)
- [§9904.412-30. Definitions.](/cfr/48/9904.412-30.md)
- [§9904.412-40. Fundamental requirement.](/cfr/48/9904.412-40.md)
- [§9904.412-50. Techniques for application.](/cfr/48/9904.412-50.md)
- [§9904.412-60. Illustrations.](/cfr/48/9904.412-60.md)
- [§9904.412-60.1. Illustrations—CAS Pension Harmonization Rule.](/cfr/48/9904.412-60.1.md)
- [§9904.412-61. Interpretation. [Reserved]](/cfr/48/9904.412-61.md)
- [§9904.412-62. Exemption.](/cfr/48/9904.412-62.md)
- [§9904.412-63. Effective Date.](/cfr/48/9904.412-63.md)
- [§9904.412-64. Transition method.](/cfr/48/9904.412-64.md)
- [§9904.412-64.1. Transition Method for the CAS Pension Harmonization Rule.](/cfr/48/9904.412-64.1.md)
- [§9904.413. Adjustment and allocation of pension cost.](/cfr/48/9904.413.md)
- [§9904.413-10. Reserved](/cfr/48/9904.413-10.md)
- [§9904.413-20. Purpose.](/cfr/48/9904.413-20.md)
- [§9904.413-30. Definitions.](/cfr/48/9904.413-30.md)
- [§9904.413-40. Fundamental requirement.](/cfr/48/9904.413-40.md)
- [§9904.413-50. Techniques for application.](/cfr/48/9904.413-50.md)
- [§9904.413-60. Illustrations.](/cfr/48/9904.413-60.md)
- [§9904.413-61. Interpretation. [Reserved]](/cfr/48/9904.413-61.md)
- [§9904.413-62. Exemption.](/cfr/48/9904.413-62.md)
- [§9904.413-63. Effective Date.](/cfr/48/9904.413-63.md)
- [§9904.413-64. Transition method.](/cfr/48/9904.413-64.md)
- [§9904.413-64.1. Transition Method for the CAS Pension Harmonization Rule.](/cfr/48/9904.413-64.1.md)
- [§9904.414. Cost accounting standard—cost of money as an element of the cost of facilities capital.](/cfr/48/9904.414.md)
- [§9904.414-10. Reserved](/cfr/48/9904.414-10.md)
- [§9904.414-20. Purpose.](/cfr/48/9904.414-20.md)
- [§9904.414-30. Definitions.](/cfr/48/9904.414-30.md)
- [§9904.414-40. Fundamental requirement.](/cfr/48/9904.414-40.md)
- [§9904.414-50. Techniques for application.](/cfr/48/9904.414-50.md)
- [§9904.414-60. Illustrations.](/cfr/48/9904.414-60.md)
- [§9904.414-61. Interpretation. [Reserved]](/cfr/48/9904.414-61.md)
- [§9904.414-62. Exemption.](/cfr/48/9904.414-62.md)
- [§9904.414-63. Effective date.](/cfr/48/9904.414-63.md)
- [§9904.415. Accounting for the cost of deferred compensation.](/cfr/48/9904.415.md)
- [§9904.415-10. Reserved](/cfr/48/9904.415-10.md)
- [§9904.415-20. Purpose.](/cfr/48/9904.415-20.md)
- [§9904.415-30. Definitions.](/cfr/48/9904.415-30.md)
- [§9904.415-40. Fundamental requirement.](/cfr/48/9904.415-40.md)
- [§9904.415-50. Techniques for application.](/cfr/48/9904.415-50.md)
- [§9904.415-60. Illustrations.](/cfr/48/9904.415-60.md)
- [§9904.415-61. Interpretation. [Reserved]](/cfr/48/9904.415-61.md)
- [§9904.415-62. Exemption.](/cfr/48/9904.415-62.md)
- [§9904.415-63. Effective date.](/cfr/48/9904.415-63.md)
- [§9904.416. Accounting for insurance costs.](/cfr/48/9904.416.md)
- [§9904.416-10. Reserved](/cfr/48/9904.416-10.md)
- [§9904.416-20. Purpose.](/cfr/48/9904.416-20.md)
- [§9904.416-30. Definitions.](/cfr/48/9904.416-30.md)
- [§9904.416-40. Fundamental requirement.](/cfr/48/9904.416-40.md)
- [§9904.416-50. Techniques for application.](/cfr/48/9904.416-50.md)
- [§9904.416-60. Illustrations.](/cfr/48/9904.416-60.md)
- [§9904.416-61. Interpretation. [Reserved]](/cfr/48/9904.416-61.md)
- [§9904.416-62. Exemption.](/cfr/48/9904.416-62.md)
- [§9904.416-63. Effective date.](/cfr/48/9904.416-63.md)
- [§9904.417. Cost of money as an element of the cost of capital assets under construction.](/cfr/48/9904.417.md)
- [§9904.417-10. Reserved](/cfr/48/9904.417-10.md)
- [§9904.417-20. Purpose.](/cfr/48/9904.417-20.md)
- [§9904.417-30. Definitions.](/cfr/48/9904.417-30.md)
- [§9904.417-40. Fundamental requirement.](/cfr/48/9904.417-40.md)
- [§9904.417-50. Techniques for application.](/cfr/48/9904.417-50.md)
- [§9904.417-60. Illustrations.](/cfr/48/9904.417-60.md)
- [§9904.417-61. Interpretation. [Reserved]](/cfr/48/9904.417-61.md)
- [§9904.417-62. Exemption.](/cfr/48/9904.417-62.md)
- [§9904.417-63. Effective date.](/cfr/48/9904.417-63.md)
- [§9904.418. Allocation of direct and indirect costs.](/cfr/48/9904.418.md)
- [§9904.418-10. Reserved](/cfr/48/9904.418-10.md)
- [§9904.418-20. Purpose.](/cfr/48/9904.418-20.md)
- [§9904.418-30. Definitions.](/cfr/48/9904.418-30.md)
- [§9904.418-40. Fundamental requirements.](/cfr/48/9904.418-40.md)
- [§9904.418-50. Techniques for application.](/cfr/48/9904.418-50.md)
- [§9904.418-60. Illustrations.](/cfr/48/9904.418-60.md)
- [§9904.418-61. Interpretation. [Reserved]](/cfr/48/9904.418-61.md)
- [§9904.418-62. Exemptions.](/cfr/48/9904.418-62.md)
- [§9904.418-63. Effective date.](/cfr/48/9904.418-63.md)
- [§9904.420. Accounting for independent research and development costs and bid and proposal costs.](/cfr/48/9904.420.md)
- [§9904.420-10. Reserved](/cfr/48/9904.420-10.md)
- [§9904.420-20. Purpose.](/cfr/48/9904.420-20.md)
- [§9904.420-30. Definitions.](/cfr/48/9904.420-30.md)
- [§9904.420-40. Fundamental requirement.](/cfr/48/9904.420-40.md)
- [§9904.420-50. Techniques for application.](/cfr/48/9904.420-50.md)
- [§9904.420-60. Illustrations.](/cfr/48/9904.420-60.md)
- [§9904.420-61. Interpretation. [Reserved]](/cfr/48/9904.420-61.md)
- [§9904.420-62. Exemptions.](/cfr/48/9904.420-62.md)
- [§9904.420-63. Effective date.](/cfr/48/9904.420-63.md)