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 |
§ 230.7003-2 - Final settlement.
Latest version.
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(a) Contract facilities capital cost of money for final cost determination or repricing is based on each year's final cost of money factors determined under CAS 414 and supported by separate Forms CASB-CMF.
(b) Separately compute contract facilities cost of money in a manner similar to yearly final overhead rates. Also like overhead costs, include in the final settlement an adjustment from interim to final contract cost of money. Do not, however, adjust estimated or target cost.