CAS Index

CAS 401 - Consistency in Estimating, Accumulating and Reporting Costs
CAS 402 - Consistency in Allocating Costs Incurred for the Same Purpose
CAS 403 - Allocation of Home Office Costs to Segments
CAS 403 - Proposal to Change Thresholds Abandoned
CAS 404 - Capitalization of Tangible Assets
CAS 405 - Accounting for Unallowable Costs
CAS 406 - Cost Accounting Period
CAS 407 - Use of Standard Costs for Direct Material and Direct Labor
CAS 408 - Accounting for the Cost of Compensated Personal Absences
CAS 409 - Depreciation of Tangible Capital Assets
CAS 410 - Allocation of G&A Expense to Final Cost Objectives
CAS 411 - Accounting for the Acquisition Costs of Materials
CAS 412 - Composition and Measurement of Pension Costs
CAS 413 - Adjustment and Allocation of Pension Costs
CAS 414 - Cost of Money as an Element of the Cost of Facilities Capital
CAS 415 - Accounting for the Cost of Deferred Compensation
CAS 416 - Accounting for Insurance Costs
CAS 416 - Proposal to change definition of "Catastrophic" Abandoned
CAS 417 - Cost of Money - Cost of Capital Assets Under Construction
CAS 418 - Accounting for Direct and Indirect Costs
CAS 420 - Accounting for IR&D/B&P Costs

CAS Working Group Guidance Papers

76-2 - Application to Mods under Basic Agreements
76-3 - Policy for Application of CAS to Subcontracts
76-4 - Determining Increased Costs on FFP Contracts
76-5 - Implementation Costs Related to Changes in Accounting Practices
76-6 - Application of CAS to Changes in Established Practice
76-7 - Significance of "Effective" and "Applicability" Dates
76-9 - Measurement of Cost Impact on FFP Contracts
77-10 - Retroactive Implementation of CAS
77-13 - Applicability of CAS 405 to Unallocable Costs
77-15 - Influence of CAS on Contract Terminations
77-16 - Applicability of CAS to Letter Contracts
77-17 - Identification of CAS Contract Universe
77-18 - Guidance for Implementing CAS 414
77-19 - Leased Facilities under CAS 414
77-20 - Policy for Withdrawing Adequacy Determinations
78-21 - Implementation of CAS 410
78-22 - CAS 409 and Asset Service Lives
79-23 - Equitable Adjustments on Voluntary Accounting Changes
79-24 - Allocation of G&A to  Facilities Contracts
81-25 - Change in Method of Reporting Income