GroundRules
48 CFR 9904.420-20: 9904.420-20 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
The purpose of this Cost Accounting Standard is to provide criteria for the accumulation of independent research and development costs and bid and proposal costs and for the allocation of such costs to cost objectives based on the beneficial or causal relationship between such costs and cost objectives. Consistent application of these criteria will improve cost allocation.
Collected 2026-08-27T02:26:29Z. Source file · JSON