Code of Federal Regulations, Title 48, Federal Acquisition Regulations System, Chapters 29-End, Revised as of October 1 2005U.S. Government Printing Office, 2005 - 600 pages The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the United States Federal Government. |
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Page 355
... labor by cost function , i.e. 5. Contractor accumulates total engineering labor in one undif- drafting , production engineering , etc. ferentiated account . 6. Contractor estimates a single dollar amount for machining 6. Contractor ...
... labor by cost function , i.e. 5. Contractor accumulates total engineering labor in one undif- drafting , production engineering , etc. ferentiated account . 6. Contractor estimates a single dollar amount for machining 6. Contractor ...
Page 376
... labor rate or labor time is set at standard , with the other compo- nent stated at actual , the result of the multiplication shall be treated as labor cost at standard . ( 3 ) A labor - rate standard may be set to cover a category of direct ...
... labor rate or labor time is set at standard , with the other compo- nent stated at actual , the result of the multiplication shall be treated as labor cost at standard . ( 3 ) A labor - rate standard may be set to cover a category of direct ...
Page 377
... Labor - cost variances shall be rec- ognized at the time labor cost is intro- duced into production units . Labor- rate variances and labor - time variances may be combined into one labor - cost variance account . A separate labor ...
... Labor - cost variances shall be rec- ognized at the time labor cost is intro- duced into production units . Labor- rate variances and labor - time variances may be combined into one labor - cost variance account . A separate labor ...
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Common terms and phrases
ACCOUNTING STANDARDS BOARD acquisition actuarial Administration agency agreement allocation base amount appeal applicable appropriate assets authority award BOARD DISCLOSURE STATEMENT business unit CAS-covered cation Code continuation sheet Contract clause contracting officer contractor cost accounting period cost accounting practices COST ACCOUNTING STANDARDS COTR decision defined-benefit pension determination direct labor DISCLOSURE STATEMENT REQUIRED documents employees End of clause evaluation expense pool Federal Federal Acquisition Regulation final cost objectives FORM CASB funds G&A expense home office HSAR identified indirect cost pool insert liability material ment method offeror paragraph party payment pension cost pension plan performance personnel prescribed procedures proposal PUBLIC LAW pursuant quired record request REQUIRED BY PUBLIC Rule segment sion Small Business solicitations specific STANDARDS BOARD DISCLOSURE subcontract submitted Subpart subpoena subsection tion tracting officer tractor U.S. Coast Guard unless otherwise noted USCG