Code of Federal Regulations - Title 48: Federal Acquisition Regulations System (December 2005)
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TITLE 48 - FEDERAL ACQUISITION REGULATIONS SYSTEM
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
9904.401 - Cost accounting standardconsistency in estimating, accumulating and reporting costs.
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