48 CFR 9904.401 : Federal Acquisition Regulations System (Section 1.000 To Parts 9906-9999) — Cost Accounting Standards Board, Office Of Federal Procurement Policy, Office Of Management And... (Parts 9900 - 9999) (Section 9900.000 To Parts 9906-9999) — Procurement Practices And Cost Accounting Standards (Parts 9903 - 9999) (Section 9903.101 To Parts 9906-9999) — Cost Accounting Standards (Section 9904.400 To Section 9904.420-63) — Cost accounting standard—consistency in estimating, accumulating and reporting costs.