Accounting for Government Contracts--Cost Accounting Standards

Ch 1 Development and Effect of Cost Accounting Standards
Ch 2 Contract Administration and Appeals
Ch 3 Applicability of CASB Standards, Rules, and Regulations
Ch 4 CAS Contract Clauses and Compliance
Ch 5 Change to a Cost Accounting Practice
Ch 6 Disclosure Statement
Ch 7 Cost Impact Proposals and Contract Price Adjustments
Ch 8 Materiality
Ch 9 Special Allocation Methodologies
Ch 10 CAS 401--Consistency in Estimating, Accumulating, and Reporting Costs
Ch 11 CAS 402--Consistency in Allocating Costs Incurred for the Same Purpose
Ch 12 CAS 403--Allocation of Home Office Expenses to Segments
Ch 13 CAS 404--Capitalization of Tangible Assets
Ch 14 CAS 405--Accounting for Unallowable Costs
Ch 15 CAS 406--Cost Accounting Period
Ch 16 CAS 407--Use of Standard Costs for Direct Material and Direct Labor
Ch 17 CAS 408--Accounting for Costs of Compensated Personal Absence
Ch 18 CAS 409--Depreciation of Tangible Capital Assets
Ch 19 CAS 410--Allocation of Business Unit
General and Administrative Expenses to Final Cost Objectives
Ch 20 CAS 411--Accounting for Acquisition Costs of Material
Ch 21 CAS 412--Composition and Measurement of Pension Cost
Ch 22 CAS 413--Adjustment and Allocation of Pension Cost
Ch 23 CAS 414--Cost of Money as an Element of the Cost of Facilities Capital
Ch 24 CAS 415--Accounting for the Cost of Deferred Compensation
Ch 25 CAS 416--Accounting for Insurance Costs
Ch 26 CAS 417--Cost of Money as an Element of the Cost
of Capital Assets Under Construction
Ch 27 CAS 418--Allocation of Direct and Indirect Costs
Ch 28 CAS 420--Accounting for Independent Research and Development
Costs and Bid and Proposal Costs
Ch 29 Significant Regulatory Issues That Affect Cost Accounting Standards
Appendix I Model Disclosure Statement
Appendix II CAS Definition Cross-Reference
Appendix III CAS Working Group Papers