Tools & Resources

The 19 Cost Accounting Standards (CAS)

The following lists all nineteen Cost Accounting Standards (CAS) promulgated by the Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of Management and Budget under 48 CFR Part 9904 – Cost Accounting Standards.

401 – Consistency in estimating, accumulating and reporting costs

402 – Consistency in allocating costs incurred for the same purpose

403 – Allocation of home office expenses to segments

404 – Capitalization of tangible assets

405 – Accounting for unallowable costs

406 – Cost accounting period

407 – Use of standard costs for direct material and direct labor

408 – Accounting for costs of compensated personal absence

409 – Depreciation of tangible capital assets

410 – Allocation of business unit general and administrative expenses to final cost objectives

411 – Accounting of acquisition costs of material

412 – Compensation and measurement of pension cost

413 – Adjustment and allocation of pension cost

414 – Cost of money as an element of the cost of facilities capital

415 – Accounting for the cost of deferred compensation

416 – Accounting for insurance costs

417 – Cost of money as an element of the cost of capital assets under construction

418 – Allocation of direct and indirect costs

420 – Accounting for independent research and development costs and bid and proposal costs