C.F.R. » Title 48 » 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

48 C.F.R. § 9904.401

9904.401 Cost accounting standard—consistency in estimating, accumulating and reporting costs.

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Notes of Decisions
Cited in 4 cases (2 in the last 5 years), 2011–2022 · leading case: Sikorsky Aircraft Corp. v. United States, 102 Fed. Cl. 38 (Fed. Cl. 2011).
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Sikorsky Aircraft Corp. v. United States, 102 Fed. Cl. 38 (Fed. Cl. 2011). “Under that authority, the CASB has set out nineteen Cost Accounting Standards, collected at 48 C.F.R. §§ 9904.401 to 9904.420 (CAS 419 does not exist).”
Sikorsky Aircraft Corp. v. United States 09-844c &, 110 Fed. Cl. 210 (Fed. Cl. 2013). “The nineteen standards are collected at 48 C.F.R. §§ 9904.401 to 9904.420 (CAS 419 does not exist).”
Raytheon Co. & Raytheon Missile Sys. (A.S.B.C.A. 2021). “Raytheon asserts that it is required to use that method under CAS 401, 48 C.F.R. § 9904.401 , Consistency in Estimating, Accumulating and Reporting Costs, because that is its disclosed accounting practice and the one it uses in bidding.”
Sikorsky Aircraft Corp. v. United States (Fed. Cl. 2022). “3 The nineteen standards are codified at 48 C.F.R. §§ 9904.401 to 9904.420. 2 procedures.”
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