GroundRules
48 CFR 9904.417-40: 9904.417-40 Fundamental requirement.
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
The cost of money applicable to the investment in tangible and intangible capital assets being constructed, fabricated, or developed for a contractor's own use shall be included in the capitalized acquisition cost of such assets.
Collected 2026-08-27T02:26:29Z. Source file · JSON