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. § 9904.402-30

9904.402-30 Definitions.

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(a) The following are definitions of terms which are prominent in this standard. Other terms defined elsewhere in this part 99 shall have the meanings ascribed to them in those definitions unless paragraph (b) of this section requires otherwise.

(1) Allocate means to assign an item of cost, or a group of items of cost, to one or more cost objectives. This term includes both direct assignment of cost and the reassignment of a share from an indirect cost pool.

(2) Cost objective means a function, organizational subdivision, contract, or other work unit for which cost data are desired and for which provision is made to accumulate and measure the cost to processes, products, jobs, capitalized projects, etc.

(3) Direct cost means any cost which is identified specifically with a particular final cost objective. Direct costs are not limited to items which are incorporated in the end product as material or labor. Costs identified specifically with a contract are direct costs of that contract. All costs identified specifically with other final cost objectives of the contractor are direct costs of those cost objectives.

(4) Final cost objective means a cost objective which has allocated to it both direct and indirect costs, and in the contractor's accumulation system, is one of the final accumulation points.

(5) Indirect cost means any cost not directly identified with a single final cost objective, but identified with two or more final cost objectives or with at least one intermediate cost objective.

(6) Indirect cost pool means a grouping of incurred costs identified with two or more cost objectives but not specifically identified with any final cost objective.

(b) The following modifications of terms defined elsewhere in this chapter 99 are applicable to this Standard: None.

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 1995–2021 · leading case: United States ex rel. Schumer v. Hughes Aircraft Co., 63 F.3d 1512 (9th Cir. 1995).
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United States ex rel. Schumer v. Hughes Aircraft Co., 63 F.3d 1512 (9th Cir. 1995). · cites it 2× “48 C.F.R. § 9904.402-30 . Second, Schumer asserts that Hughes’s practices did not conform to CAS § 401, which requires that “a contractor’s practices used in estimating costs in pricing a proposal shall be consistent with his cost accounting practices used in accumulating and…”
ATK Thiokol, Inc. v. United States, 68 Fed. Cl. 612 (Fed. Cl. 2005). · cites it 2× “48 C.F.R. § 9904.402-30 (emphasis added).”
Raytheon Co. & Raytheon Missile Sys. (A.S.B.C.A. 2021). “48 CFR § 9904.402-30 (a). CAS 402-40, Fundamental Requirement, provides in part that: All costs incurred for the same purpose, in like circumstances, are either direct costs only or indirect costs only with respect to final cost objectives.”
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