GroundRules
48 CFR 9904.415-20: 9904.415-20 Purpose.
Where this section sits in the code
- Title 48—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
- PART 9904—COST ACCOUNTING STANDARDS
(a) The purpose of this Standard 9904.415 is to provide criteria for the measurement of the cost of deferred compensation and the assignment of such cost to cost accounting periods. The application of these criteria should increase the probability that the cost of deferred compensation is allocated to cost objectives in a uniform and consistent manner.
(b) This Standard is applicable to the cost of all deferred compensation except the following which are covered in other Cost Accounting Standards:
(1) The cost for compensated personal absence, and
(2) The cost for pension plans that do not meet the definition of an Employee Stock Ownership Plan (ESOP).
Collected 2026-08-27T02:26:29Z. Source file · JSON