Documents

Cost Accounting Standards Board; Cost Accounting Standards for Composition, Measurement, Adjustment, and Allocation of Pension Costs

Federal Register · Rule · Mar 30, 1995

Paperwork Reduction Act The Paperwork Reduction Act, Public Law 96-511, does not apply to this final rule, because this rule imposes no paperwork burden on offerors, affected contractors and subcontractors … Comment: Two commenters supported the amortization of any segment closing adjustment, rather than an immediate period adjustment.

Increase of Monetary Thresholds and Other Matters Related to Cost Accounting Standards Program Requirements

Federal Register · Proposed Rule · Mar 20, 2026

Privacy Act Statement: The Board proposes this rule to elicit public views pursuant to 41 U.S.C. 1502. Submission of comments is voluntary. … total contract values during the period of $1.22 trillion.

Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for Operating Revenue and Lease Accounting

Federal Register · Proposed Rule · Jun 27, 2024

Privacy Act Statement: The CAS Board proposes the rule to elicit public views pursuant to 41 U.S.C. 1502. Submission of comments is voluntary. … This applies both to items that are subject to periodic depreciation or amortization and also to such items as land that are not subject to periodic write-offs.

Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

Federal Register · Proposed Rule · Jul 8, 2013

the comment period. … expressing concerns that 48 CFR 9904.413-50(c)(12) (otherwise known as CAS 413-50(c)(12)) on segment closings was not being revised to harmonize with the Pension Protection Act of 2006 (PPA) (Pub.

Cost Accounting Standards: Staff Discussion Paper-Harmonization of Cost Accounting Standards 412 and 413 with the Pension Protection Act of 2006

Federal Register · Notice · Jul 3, 2007

413 with the Pension Protection Act of 2006. … casb.html after the close of the comment period.

Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment to the Truth in Negotiations Act Threshold

Federal Register · Rule · Jul 12, 2011

the comment period. … Act (TINA) threshold, as adjusted for inflation (41 U.S.C. 1908 and 41 U.S.C. 1502(b)(1)(B))” as a result of the periodic statutory adjustment of the TINA threshold for inflation.

Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for Cost Accounting Standards 404, 408, 409, and 411

Federal Register · Proposed Rule · Sep 11, 2025

Privacy Act Statement: The Board proposes this rule to elicit public views pursuant to 41 U.S.C. 1502. Submission of comments is voluntary. … Mathew Blum, Acting Administrator, Office of Federal Procurement Policy, and Acting Chair, Cost Accounting Standards Board.

Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for Cost Accounting Standards 404, 408, 409, and 411

Federal Register · Rule · Jul 8, 2026

Regulatory Flexibility Act CAS Board rules do not impact small entities within the meaning of the Regulatory Flexibility Act, 5 U.S.C. 601-612. … Paperwork Reduction Act The Paperwork Reduction Act, Public Law 96-511, does not apply to this final rule because this rule imposes no paperwork burden on offerors, affected contractors and subcontractors

Federal Acquisition Regulation: Revolutionary Federal Acquisition Regulation Overhaul Parts 16, 17, and 35

Federal Register · Proposed Rule · Sep 18, 2026

ADDRESSES: Submit comments in response to FAR Case 2026-006 to the Federal eRulemaking portal at https://www.regulations.gov. Follow the instructions for sending comments. … Comments Regarding Paperwork Burden The FAR Council will publish a separate first notice in accordance with the Paperwork Reduction Act seeking comments on the changes to the collections of information

Cost Accounting Standards Board; Accounting for the Costs of Post-Retirement Benefit Plans Sponsored by Government Contractors

Federal Register · Proposed Rule · Oct 5, 2000

Paperwork Reduction Act The Paperwork Reduction Act, Public Law 96-511, does not apply to this proposed rule, because this rule imposes no paperwork burden on offerors, affected contractors and subcontractors … Therefore, this rule does not require a regulatory flexibility analysis under the Regulatory Flexibility Act of 1980. E.

Cost Accounting Standards: Harmonization of Cost Accounting Standards 412 and 413 With the Pension Protection Act of 2006

Federal Register · Notice · Nov 26, 2008

of 2006 AGENCY: Office of Management and Budget, Office of Federal Procurement Policy ACTION: Notice of extension of public comment period. … Therefore to permit fuller consideration of the continuing efforts by the public, and to mitigate the need for a second ANPRM, the Board is extending the comment period to the date specified below.

Conformance of the Cost Accounting Standards to Generally Accepted Accounting Principles for CAS 404 Capitalization of Tangible Assets and CAS 411 Accounting for Acquisition Costs of Material

Federal Register · Proposed Rule · Jan 17, 2025

Privacy Act Statement: The CAS Board proposes the rule to elicit public views pursuant to 41 U.S.C. 1502. Submission of comments is voluntary. … Paperwork Reduction Act The Paperwork Reduction Act, Public Law 96-511, does not apply to ANPRM because these actions impose no paperwork burden on offerors, affected contractors and subcontractors,

Increase of Monetary Thresholds and Other Matters Related to Cost Accounting Standards Program Requirements

Federal Register · Rule · Sep 1, 2026

total contract values during the period of $1.22 trillion. … Regulatory Flexibility Act CAS Board rules do not impact small entities within the meaning of the Regulatory Flexibility Act 5 U.S.C. 601-612.

Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for Operating Revenue and Lease Accounting

Federal Register · Rule · Sep 11, 2025

Mathew Blum, Acting Administrator, Office of Federal Procurement Policy, and Acting Chair, Cost Accounting Standards Board. … This applies both to items that are subject to periodic depreciation or amortization and also to such items as land that are not subject to periodic write-offs.

Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for Compensated Personal Absence and Depreciation of Tangible Capital Assets

Federal Register · Proposed Rule · Jun 27, 2024

Privacy Act Statement: The CAS Board proposes the rule to elicit public views pursuant to 41 U.S.C. 1502. Submission of comments is voluntary. … periods than CAS 408 permits.

Cost Accounting Standards Board (CAS) Changes to Acquisition Thresholds

Federal Register · Rule · Jun 14, 2007

Public Comments The Board received three sets of public comments in response to the proposed rule. 1. … Consistency Between CAS Applicability and TINA Thresholds Comment: One commenter recommended that the CAS applicability threshold be modified to adopt the Truth in Negotiations Act (TINA) threshold

Cost Accounting Standards Board; Treatment of Gains or Losses Subsequent to Mergers or Business Combinations by Government Contractors

Federal Register · Proposed Rule · Mar 8, 1995

Section [[Page 12726]] 26(g)(1) of the Office of Federal Procurement Policy Act, 41 U.S.C. … they may have been made in the course of earlier periods.

Regulatory Agenda

Federal Register · Notice · Aug 14, 2026

Timetable: Action Date FR Cite NPRM 10/03/23 88 FR 68055 NPRM Comment Period Extended 11/01/23 88 FR 74970 NPRM Comment Period End 12/04/23 NPRM Comment Period … Timetable: Action Date FR Cite NPRM 01/15/25 90 FR 4376 NPRM Comment Period End 03/17/25 Final Rule 07/00/27 Regulatory Flexibility Analysis Required: Yes Agency

Cost Accounting Standards Board; Changes In Cost Accounting Practices.

Federal Register · Rule · Jun 14, 2000

Public Comments Fifty-three sets of public comments were received in response to the SNPRM-II. … Paperwork Reduction Act The Paperwork Reduction Act, Public Law 96-511, does not apply to this rule, because this rule imposes no paperwork burden on offerors, affected contractors and subcontractors

Small Disadvantaged and Women-Owned Businesses

Federal Register · Notice · Jan 4, 1995

ACTION: OFPP is requesting comments on its plans to comply with the review requirements of small disadvantaged and women-owned businesses in accordance with the Federal Acquisition Streamlining Act of … PUBLIC COMMENTS: The Administrator solicits the comments of interested agencies and parties regarding their views of the matters to be developed.