{"data":{"id":"us/48-cfr-9904.410-40","jurisdiction":"us","citation":"48 CFR 9904.410-40","heading":"9904.410-40 Fundamental requirement.","body":"(a) Business unit G\u0026A expenses shall be grouped in a separate indirect cost pool which shall be allocated only to final cost objectives.\n(b)(1) The G\u0026A expense pool of a business unit for a cost accounting period shall be allocated to final cost objectives of that cost accounting period by means of a cost input base representing the total activity of the business unit except as provided in subparagraph (b)(2) of this subsection. The cost input base selected shall be the one which best represents the total activity of a typical cost accounting period.\n(2) The allocation of the G\u0026A expense pool to any particular final cost objectives which receive benefits significantly different from the benefits accruing to other final cost objectives shall be determined by special allocation (9904.410-50(j)).\n(c) Home office expenses received by a segment shall be allocated to segment cost objectives as required by 9904.410-50(g).\n(d) Any costs which do not satisfy the definition of G\u0026A expense but which have been classified by a business unit as G\u0026A expenses, can remain in the G\u0026A expense pool unless they can be allocated to business unit cost objectives on a beneficial or causal relationship which is best measured by a base other than a cost input base.","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":"f108e7fa6e0c12b63dd06cfefad7d0d616553b76261d549f3619f1ade439260d","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-9904.410-30","next":"us/48-cfr-9904.410-50"},"notice":"GroundRules: Original legal text. Not legal advice."}