Data / Federal rules / 2025-00012

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

The Federal Procurement Policy Office published this proposed rule in the Federal Register on January 17, 2025. Comments closed on March 18, 2025.

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What the agency says

The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (CAS Board or the Board), is releasing this advanced notice of proposed rulemaking (ANPRM) to elicit public comments on proposed changes to the Cost Accounting Standards (CAS) on conformance to Generally Accepted Accounting Principles (GAAP) related to CAS 404, Capitalization of Tangible Assets, and CAS 411, Accounting for Acquisition Costs of Material, to GAAP. This ANPRM follows issuance of a Staff Discussion Paper 85 FR 58399 (September 18, 2020).

Key facts

Document number: 2025-00012
Type: Proposed rule
Action: Advanced notice of proposed rulemaking
Agency: Management and Budget Office; Federal Procurement Policy Office
Published: January 17, 2025
Comments due: March 18, 2025
Dates: Comments must be in writing and must be received by March 18, 2025.
Code of Federal Regulations: 48 CFR 9904
Topics: Government procurement
Pages: 6

The document on federalregister.gov PDF

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Federal Acquisition Regulation: Revolutionary FAR Overhaul Parts 8, 12, 13, 15, 38, 44, and 51 2026-19162	Proposed rule	Sep 18
Federal Acquisition Regulation: Revolutionary Federal Acquisition Regulation Overhaul Parts 16, 17, and 35 2026-19160	Proposed rule	Sep 18
Federal Acquisition Regulation: Revolutionary Federal Acquisition Regulation Overhaul Parts 9, 27, and 47 2026-19159	Proposed rule	Sep 18
Federal Acquisition Regulation: Revolutionary Federal Acquisition Regulation Overhaul Parts 14, 28, 36, and 52 2026-19158	Proposed rule	Sep 18
Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for CAS 407 Use of Standard Costs for Direct Material and Direct Labor 2026-17903	Final rule	Sep 1
Increase of Monetary Thresholds and Other Matters Related to Cost Accounting Standards Program Requirements 2026-17901	Final rule	Sep 1
Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for Cost Accounting Standards 404, 408, 409, and 411 2026-13764	Final rule	Jul 8
Federal Acquisition Regulation: Revolutionary Federal Acquisition Regulation Overhaul Parts 3 and 49 2026-12562	Proposed rule	Jun 23

Everything from the Federal Procurement Policy Office · Rules on government procurement · Published in January 2025

Read from the Federal Register API, last updated 2026-10-24. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.