Code of Federal Regulations: 1949-1984U.S. General Services Administration, National Archives and Records Service, Office of the Federal Register, 1977 - Administrative law Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Page 232
... inventory record . Any record used for the accumulation of ac- tual or standard costs of a category of material recorded as an asset for subse- quent cost allocation to one or more cost objectives . ( 43 ) Moving average cost . An inven ...
... inventory record . Any record used for the accumulation of ac- tual or standard costs of a category of material recorded as an asset for subse- quent cost allocation to one or more cost objectives . ( 43 ) Moving average cost . An inven ...
Page 250
... inventory and to production units receiving items from that homogeneous grouping of material , in accordance with either one of the following practices , which shall be consistently followed : ( 1 ) Items in purchased - items inventory ...
... inventory and to production units receiving items from that homogeneous grouping of material , in accordance with either one of the following practices , which shall be consistently followed : ( 1 ) Items in purchased - items inventory ...
Page 252
... Inventory , May 31 . 200,000 Contractor E establishes a material - price variance rate of 7 % ( $ 140,000- $ 2,000,000 ) and allocates as follows : Material cost at standard Material Material price variance rate price variance alloca ...
... Inventory , May 31 . 200,000 Contractor E establishes a material - price variance rate of 7 % ( $ 140,000- $ 2,000,000 ) and allocates as follows : Material cost at standard Material Material price variance rate price variance alloca ...
Page 260
... inventory to determine if the asset is still in service ; if not , then the asset had been retired in the year from which the sample was drawn . The item is then traced to prior year inventories to deter- mine the year in which acquired ...
... inventory to determine if the asset is still in service ; if not , then the asset had been retired in the year from which the sample was drawn . The item is then traced to prior year inventories to deter- mine the year in which acquired ...
Page 263
... inventory shall be ac- counted for as final cost objectives in accord- ance with the following paragraphs : ( 1 ) Where items are produced or worked on for stock or product inventory in a given cost accounting period , the cost input to ...
... inventory shall be ac- counted for as final cost objectives in accord- ance with the following paragraphs : ( 1 ) Where items are produced or worked on for stock or product inventory in a given cost accounting period , the cost input to ...
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Common terms and phrases
accordance actuarial adjustment Administration ADPE amended amount applicable appropriate authority award basis bidder business unit Buy American Act certificate clause set cluded contracting officer contractor cost accounting period Cost Accounting Standards cost input base cost of money cost or pricing curement delivery determined effective date employees equipment established estimated evaluation executive agencies facilities capital Federal final cost objectives fixed-price FPMR furnished G&A expense pool home office Humane Slaughter Act indirect cost pool Insert the clause inventory invitation for bids jewel bearings July 24 labor surplus area liability material ment negotiated offeror overhead paragraph payment pension cost performance prescribed pricing data prime contract prior procedures procuring agency proposed purchase pursuant quired receipt regulations request Schedule segments set-aside settlement small business concerns solicitation specific subcon subcontract submitted supplies tangible capital assets termination tion tracting officer tractor utility