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 385
... assets may be ac- counted for by treating each individual asset as an accounting unit , or by com- bining two or more assets as a single accounting unit , provided such treat- ment is consistently applied over the service life of the ...
... assets may be ac- counted for by treating each individual asset as an accounting unit , or by com- bining two or more assets as a single accounting unit , provided such treat- ment is consistently applied over the service life of the ...
Page 387
... asset and its undepreciated balance . ( 2 ) Gains and losses on the disposi- tion of tangible capital assets shall not be recognized where : ( i ) Assets are grouped and such gains and losses are processed through the accumulated ...
... asset and its undepreciated balance . ( 2 ) Gains and losses on the disposi- tion of tangible capital assets shall not be recognized where : ( i ) Assets are grouped and such gains and losses are processed through the accumulated ...
Page 420
... assets shall be brought for- ward as described in paragraph ( c ) ( 7 ) of this subsection . ( iii ) The actuarial value of the assets of the pension plan shall be allocated to the segment in the same proportion as the market value of ...
... assets shall be brought for- ward as described in paragraph ( c ) ( 7 ) of this subsection . ( iii ) The actuarial value of the assets of the pension plan shall be allocated to the segment in the same proportion as the market value of ...
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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