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. § 9904.418-20

9904.418-20 Purpose.

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The purpose of this Cost Accounting Standard is to provide for consistent determination of direct and indirect costs; to provide criteria for the accumulation of indirect costs, including service center and overhead costs, in indirect cost pools; and, to provide guidance relating to the selection of allocation measures based on the beneficial or causal relationship between an indirect cost pool and cost objectives. Consistent application of these criteria and guidance will improve classification of costs as direct and indirect and the allocation of indirect costs.

Notes of Decisions
Cited in 4 cases, 2006–2015 · leading case: Sikorsky Aircraft Corp. v. United States, 102 Fed. Cl. 38 (Fed. Cl. 2011).
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Sikorsky Aircraft Corp. v. United States, 102 Fed. Cl. 38 (Fed. Cl. 2011). · cites it 2× “” 48 C.F.R. § 9904.418-20 . B. Basic Cost Accounting Concepts A direct cost is “any cost which is identified specifically with a particular final cost objective[, ie.”
Sikorsky Aircraft Corp. v. United States, 122 Fed. Cl. 711 (Fed. Cl. 2015). · cites it 2× “” 48 C.F.R. § 9904.418-20 . More specifically, CAS 418 recites accounting practices for “consistent determination of direct and indirect costs,” “the accumulation of indirect costs .”
Lockheed Martin Corp. v. United States, 70 Fed. Cl. 745 (Fed. Cl. 2006). “” 48 C.F.R. § 9904.418-20 . 5 An “indirect cost,” for this purpose, is “any cost not directly identified with a single final cost objective, but identified with two or more final cost objectives.”
Sikorsky Aircraft Corp. v. United States 09-844c &, 110 Fed. Cl. 210 (Fed. Cl. 2013). “” 48 C.F.R. § 9904.418-20 . A direct cost is “any cost which is identified specifically with a particular final cost objective[, e.”
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