{"data":{"id":"us/48-cfr-9904.416-20","jurisdiction":"us","citation":"48 CFR 9904.416-20","heading":"9904.416-20 Purpose.","body":"The purpose of this standard is to provide criteria for the measurement of insurance costs, the assignment of such costs to cost accounting periods, and their allocation to cost objectives. The application of these criteria should increase the probability that insurance costs are allocated to cost objectives in a uniform and consistent manner.","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":"27f6a1d945b051f1b1fcff1a5385cb58a554489c7db141c894f68157ae98e98f","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-9904.416-10","next":"us/48-cfr-9904.416-30"},"notice":"GroundRules: Original legal text. Not legal advice."}