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. § 9904.402-20

9904.402-20 Purpose.

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The purpose of this standard is to require that each type of cost is allocated only once and on only one basis to any contract or other cost objective. The criteria for determining the allocation of costs to a product, contract, or other cost objective should be the same for all similar objectives. Adherence to these cost accounting concepts is necessary to guard against the overcharging of some cost objectives and to prevent double counting. Double counting occurs most commonly when cost items are allocated directly to a cost objective without eliminating like cost items from indirect cost pools which are allocated to that cost objective.

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2005–2021 · leading case: ATK Thiokol, Inc. v. United States, 68 Fed. Cl. 612 (Fed. Cl. 2005).
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ATK Thiokol, Inc. v. United States, 68 Fed. Cl. 612 (Fed. Cl. 2005). “48 C.F.R. § 9904.402-20 ; see also 37 Fed.”
Raytheon Co. & Raytheon Missile Sys. (A.S.B.C.A. 2021). “48 CFR § 9904.402-20 . CAS 402-30, Definitions, states under subsection (a) that: (1) Allocate means to assign an item of cost, or a group of items of cost, to one or more cost objectives.”
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