Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 48 - Federal Acquisition Regulations System |
Chapter 2 - Defense Acquisition Regulations System, Department of Defense |
SubChapter E - General Contracting Requirements |
Part 230 - Cost Accounting Standards Administration |
Subpart 230.70 - Facilities Capital Employed for Facilities in Use |
§ 230.7001-1 - Purpose.
Latest version.
-
The DD Form 1861 provides a means of linking the Form CASB-CMF and DD Form 1547, Record of Weighted Guidelines Application. It—
(a) Enables the contracting officer to differentiate profit objectives for various types of assets (land, buildings, equipment). The procedure is similar to applying overhead rates to appropriate overhead allocation bases to determine contract overhead costs.
(b) Is designed to record and compute the contract facilities capital cost of money and capital employed which is carried forward to DD Form 1547.