{"data":{"id":"us/48-cfr-9904.417-40","jurisdiction":"us","citation":"48 CFR 9904.417-40","heading":"9904.417-40 Fundamental requirement.","body":"The cost of money applicable to the investment in tangible and intangible capital assets being constructed, fabricated, or developed for a contractor's own use shall be included in the capitalized acquisition cost of such assets.","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":"e6c476940cb733186a5b43e4fcaff725df4f89558a0a9170dd09c9c6fb81ef3e","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-9904.417-30","next":"us/48-cfr-9904.417-50"},"notice":"GroundRules: Original legal text. Not legal advice."}