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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 48 - Federal Acquisition Regulations System |
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Chapter 99 - Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of Management and Budget |
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SubChapter B - Procurement Practices and Cost Accounting Standards |
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Part 9904 - Cost Accounting Standards |
§ 9904.417-40 - Fundamental requirement.
Latest version.
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9904.417-40 Fundamental requirement.
The cost of money applicable to the investment in tangible and intangible capital assets being constructed, fabricated, or developed for a contractor's own use shall be included in the capitalized acquisition cost of such assets.