{"data":{"id":"us/48-cfr-9904.413-20","jurisdiction":"us","citation":"48 CFR 9904.413-20","heading":"9904.413-20 Purpose.","body":"A purpose of this Standard is to provide guidance for adjusting pension cost by measuring actuarial gains and losses and assigning such gains and losses to cost accounting periods. The Standard also provides the bases on which pension cost shall be allocated to segments of an organization. The provisions of this Cost Accounting Standard should enhance uniformity and consistency in accounting for pension costs.","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":"07550db2df896212504eab7a680b4efc918feeb9d1a0e4f04e06cfe01480b155","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-9904.413-10","next":"us/48-cfr-9904.413-30"},"notice":"GroundRules: Original legal text. Not legal advice."}