{"data":{"id":"us/48-cfr-9904.414-40","jurisdiction":"us","citation":"48 CFR 9904.414-40","heading":"9904.414-40 Fundamental requirement.","body":"(a) A contractor's facilities capital shall be measured and allocated in accordance with the criteria set forth in this Standard. The allocated amount shall be used as a base to which a cost of money rate is applied.\n(b) The cost of money rate shall be based on rates determined by the Secretary of the Treasury, pursuant to Public Law 92-41 (85 stat. 97).\n(c) The cost of capital committed to facilities shall be separately computed for each contract using facilities capital cost of money factors computed for each cost accounting period.","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":"70f869a14b7cbebfca124ecf8293b06a289270210498c11ae718a0d8bed1e71d","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-9904.414-30","next":"us/48-cfr-9904.414-50"},"notice":"GroundRules: Original legal text. Not legal advice."}