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" Standard 414 - Cost of Money as an Element of the Cost of Facilities Capital October 1, 1976 26. "
Legislative Branch Appropriations for 1981: Hearings Before a Subcommittee ... - Seite 548
von United States. Congress. House. Committee on Appropriations. Subcommittee on Legislative Branch Appropriations - 1980
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The Code of Federal Regulations of the United States of America

1985 - 592 Seiten
...set forth in FAR 31.205-10. This cost principle deals with costs provided for under Cost Accounting Standard 414, Cost of Money as an Element of the Cost of Facilities Capital, and Cost Accounting Standard 417, Cost of Money as an Element of the Cost of Capital Assets Under Construction....
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Code of Federal Regulations: Containing a Codification of Documents of ...

1983 - 782 Seiten
...developed on Form(s) CASB-CMF. This procedure is intended to be fully compatible with Cost Accounting Standard 414 "Cost of Money as an Element of the Cost of Facilities Capital," and extend those criteria and techniques to prospective periods for forward pricing purposes. FPR §...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1988 - 1016 Seiten
...investment factors. 1830.7001-2 Definitions, measurement, and allocation. Cost Accounting Standard (CAS) No. 414, "Cost of Money as an Element of the Cost of Facilities Capital," establishes criteria for the measurement and allocation of the cost of capital committed to facilities...
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The Code of Federal Regulations of the United States of America

1981 - 524 Seiten
...Capital Employed. 3.1300-2 Definitions, measurement and Allocation. Cost Accounting Standard (CAS) No. 414, "Cost of Money as an Element of the Cost of Facilities Capital," incorporated in Appendix O, establishes criteria for the measurement and allocation of the cost of...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1989 - 1256 Seiten
...capital. The resulting cost of money is not a form of interest on borrowings (see 31.205-20). (11) 30.414, Cost of Money as an Element of the Cost of Facilities Capital, establishes criteria for measuring and allocating, as an element of contract cost, the cost of capital...
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The Code of Federal Regulations of the United States of America

1989 - 1074 Seiten
...capital. The resultIng cost of money is not a form of interest on borrowings (see 31.205-20). (il) 30.414, Cost of Money as an Element of the Cost of Facilities Capital, establishes criteria for measuring and allocating, as an element of contract cost, the cost of capital...
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Air University Library Index to Military Periodicals

1978 - 424 Seiten
...managers discount future costs? CDR Rolf H.Clark, illus Def Mgt J 14:12-17 Mar '78 Cost Accounting Standard 414: "Cost of Money as an Element of the Cost of Facilities Capital." Thomas W. Short, illus tab Armed Forces Compt 23: 12-14 Feb T8 The quiet revolution in responsibility...
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Standards, Rules and Regulations [as of July 1, 1976]

United States. Cost Accounting Standards Board - 1976 - 386 Seiten
...Pension Costs 234 Supplement 240 413 Adjustment and Allocation of Pension Cost 248 Supplement 248 G 414 Cost of Money as an Element of the Cost of Facilities Capital 250 Supplement 260 415 Accounting for the Cost of Deferred Compensation 266 Supplement 271 INDEX TO...
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Hearings, Reports and Prints of the Joint Committee on Defense Production

United States. Congress. Joint Committee on Defense Production - 1976 - 1116 Seiten
...has taken a positive step forward \vi£h Cost Accounting Standard (CAS) 414, which is entitled "The Cost of Money as an Element of the Cost of Facilities Capital". CAS 414 provides the methodology to estimate, accumulate and report a cost of capital that is imputed...
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Legislative Branch Appropriations for 1978: Hearings Before a ..., Teil 1

United States. Congress. House. Committee on Appropriations. Subcommittee on Legislative Branch Appropriations - 1977 - 964 Seiten
...costs of material Jan. 1, 1976 16. Standard 412 — composition and measurement of pension cost Do. 17. Standard 414 — cost of money as an element of the cost of facilities capital Oct. 1, 1976 18. Standard 415 — accounting for the cost of deferred compensation. 1May 1, 1977 1...
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