{"data":{"id":"us/48-cfr-9904.402","jurisdiction":"us","citation":"48 CFR 9904.402","heading":"9904.402 Cost accounting standard—consistency in allocating costs incurred for the same purpose.","body":"","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-9904.401-63","next":"us/48-cfr-9904.402-10"},"notice":"GroundRules: Original legal text. Not legal advice."}