US lawFederal (United States)RegulationsTitle 48 CFR — Federal Acquisition Regulations SystemChapter 99 — COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGETPart 9904 — COST ACCOUNTING STANDARDS9904.405-6348 C.F.R. § 9904.405-63Effective date.Last amended: 2014Year: 2026Length: 9 wordsOfficial source Cite as 48 C.F.R. § 9904.405-63 (2026)This Standard is effective as of April 17, 1992.Previous48 C.F.R. § 9904.405-62Next48 C.F.R. § 9904.406-20