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. § 9904.404

9904.404 Capitalization of tangible assets.

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Link to an amendment published at 91 FR 42143, July 8, 2026.
Notes of Decisions
Cited in 1 case, 2016–2016 · leading case: Exelis, Inc. (A.S.B.C.A. 2016).
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Exelis, Inc. (A.S.B.C.A. 2016). · cites it 2× “205-1 l(m) (1998) provides that: 48 CFR 9904.404, Capitalization of Tangible Assets, applies to assets acquired by a '"capital lease" as defined in Statement of Financial Accounting Standard No.”
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