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

9904.418 Allocation of direct and indirect costs.

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Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 2011–2025 · leading case: Sikorsky Aircraft Corp. v. United States, 773 F.3d 1315 (Fed. Cir. 2014).
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Sikorsky Aircraft Corp. v. United States, 773 F.3d 1315 (Fed. Cir. 2014). · cites it 2× “” 48 C.F.R. § 9904.418 ^0(c)(l). CAS 41840(c)(1) specifically states that the key issue is the materiality of the costs of management or supervision activities with respect to the cost pool as a whole.”
Sikorsky Aircraft Corp. v. United States, 102 Fed. Cl. 38 (Fed. Cl. 2011). · cites it 2× “In essence, by the pending motions, the parties have asked the court *41 to provide a general interpretative framework for the most relevant Cost Accounting Standard, 48 C.F.R. § 9904.418 , and in particular Section 9904.”
Sikorsky Aircraft Corp. v. United States, 122 Fed. Cl. 711 (Fed. Cl. 2015). · cites it 2× “Chapter 99, Subchapter B, Part 9904, particularly those at 48 C.F.R. §§ 9904.418 to 9904.418-63 (“CAS 418”).”
Sikorsky Aircraft Corp. v. United States 09-844c &, 110 Fed. Cl. 210 (Fed. Cl. 2013). “3 FACTS 4 The parties addressed two issues at the October trial: the applicability of 48 C.F.R. § 9904.418 (“CAS 418”), particularly the standards for allocation of direct and indirect costs codified at Sections 9904.”
Sec'y of Def. v. Pratt & Whitney (Fed. Cir. 2025). “Pursuant to 48 C.F.R. § 9904.418 (“CAS 418”), a portion of the overhead pool is allocated to the government based on the proportion of material costs Pratt incurs for the government engine program as op- posed to material costs associated with the commercial en- gine program.”
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