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. § 9904.412

9904.412 Cost accounting standard for composition and measurement of pension cost.

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Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2014–2025 · leading case: Raytheon Co. v. United States, 747 F.3d 1341 (Fed. Cir. 2014).
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Raytheon Co. v. United States, 747 F.3d 1341 (Fed. Cir. 2014). · cites it 2× “48 C.F.R. § 9904.412 — 50(d)(1). CAS 412 defines the components of a pension cost as the following: For defined-benefit pension plans, except for plans accounted for under the pay-as-you-go cost method, the components of pension cost for a cost accounting period are (i) the…”
Textron Aviation Def. LLC v. United States (Fed. Cir. 2025). “For example, “CAS 412” corresponds to 48 C.F.R. § 9904.412 . 2 The FAR is codified in Title 48 of the Code of Fed- eral Regulations.”
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