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. § 9904.409

9904.409 Cost accounting standard—depreciation of tangible capital assets.

Read at: eCFRecfr.gov CornellLII GovInfogovinfo.gov CasesGoogle Scholar
Link to an amendment published at 91 FR 42143, July 8, 2026.
Notes of Decisions
Cited in 1 case, 2005–2005 · leading case: ATK Thiokol, Inc. v. United States, 68 Fed. Cl. 612 (Fed. Cl. 2005).
Sort: Relevance Newest Treatment
ATK Thiokol, Inc. v. United States, 68 Fed. Cl. 612 (Fed. Cl. 2005). “(b) Contractors having contracts subject to 48 CFR 9904.409, Depreciation of Tangible Capital Assets, shall adhere to the requirement of that standard for all fully CAS covered contracts and may elect to adopt the standard for all other contracts.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.