PART 1830—COST ACCOUNTING STANDARDS ADMINISTRATION

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class="agov-regulation-title-text"><h1>NFS</h1><p><b>Part Number:</b> <span id="open-left-side-menu-non-dita" data-type="nfs" data-part="1830">1830</p></div> </div> <ul class="usa-nav__secondary-links"><li><a href="/nfs/part-1830%E2%80%94cost-accounting-standards-administration" id="favorites-create-bookmark" title="Add Bookmark" aria-label="PART 1830—COST ACCOUNTING STANDARDS ADMINISTRATION" data-node="51754" data-title="PART 1830—COST ACCOUNTING STANDARDS ADMINISTRATION" target="_self"><img src="/modules/custom/agov_favorites/images/30px/bookmark-add.png" width="30" alt="PART 1830—COST ACCOUNTING STANDARDS ADMINISTRATION" /></a></li><li><a href="/get-bookmarks" id="favorites-open-bookmarks" title="Open bookmarks." aria-label="Open bookmarks." data-node="51754" data-title="Open bookmarks." target="_self"><img src="/modules/custom/agov_favorites/images/30px/bookmark-open.png" width="30" alt="Open bookmarks." /></a></li><li><a href="/node/51754/printable/print" id="print-page" 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class="hidden"></div> </div> <div class="grid-row "> </div> <div class="grid-row grid-gap"> <div class="usa-layout-docs__main desktop:grid-col-fill"> <div id="block-nonditaregulationtitleblock" class="block block-agov-browse block-agov-nondita-regulation-title-block"> <div class="nopadding"> <h2 class="non-dita-regulation-title">NASA Federal Acquisition Regulation Supplement</h2> </div> </div> <div id="block-regulationpageblock" class="block block-agov-browse block-agov-regulation-page-block"> <div class="nextprev"><a href="/nfs/1828.372-clause-minimum-insurance-coverage." class="docprevious docprevround" title="Previous" aria-label="Previous">« Previous</a><a href="/nfs/subpart-1830.70%E2%80%94facilities-capital-employed-facilities-use-and-facilities-under-construction" class="docnext docnextround" title="Next" aria-label="Next">Next »</a></div> <div class="regulation-content"> PART 1830—COST ACCOUNTING STANDARDS ADMINISTRATION<article role="article" aria-labelledby="ariaid-title1"><article class="nested0" aria-labelledby="ariaid-title1" id="Part_1830_T48_6042024"> <h1 class="title topictitle1" id="ariaid-title1">PART 1830—COST ACCOUNTING STANDARDS ADMINISTRATION </h1> <div class="body"> <p class="p"> <span class="ph">Authority: </span> 51 U.S.C. 20113(a) and 48 CFR chapter 1. </p> <p class="p"> <span class="ph">Source: </span> 61 FR 55767, Oct. 29, 1996, unless otherwise noted. </p> <p class=" ListL1"> <a class="xref fm:TOC" href="/nfs/part-1830%E2%80%94cost-accounting-standards-administration#Subpart_1830_70_T48_60420241" title="Subpart 1830.70—Facilities Capital Employed for Facilities in Use and For Facilities Under Construction" aria-label="Subpart 1830.70—Facilities Capital Employed for Facilities in Use and For Facilities Under Construction. Link 0">Subpart 1830.70—Facilities Capital Employed for Facilities in Use and For Facilities Under Construction</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="/nfs/part-1830%E2%80%94cost-accounting-standards-administration#Section_1830_7001_T48_6042024111" title="1830.7001 Facilities capital employed for facilities in use." aria-label="1830.7001 Facilities capital employed for facilities in use.. Link 1">1830.7001 Facilities capital employed for facilities in use.</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="/nfs/part-1830%E2%80%94cost-accounting-standards-administration#" title="PART 1830—COST ACCOUNTING STANDARDS ADMINISTRATION" aria-label="PART 1830—COST ACCOUNTING STANDARDS ADMINISTRATION. Link 2">PART 1830—COST ACCOUNTING STANDARDS ADMINISTRATION</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="/nfs/part-1830%E2%80%94cost-accounting-standards-administration#Section_1830_7001_4_T48_6042024113" title="1830.7001-4 Postaward FCCOM applications." aria-label="1830.7001-4 Postaward FCCOM applications.. Link 3">1830.7001-4 Postaward FCCOM applications.</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="/nfs/part-1830%E2%80%94cost-accounting-standards-administration#Section_1830_7002_T48_6042024114" title="1830.7002 Facilities capital employed for facilities under construction." aria-label="1830.7002 Facilities capital employed for facilities under construction.. Link 4">1830.7002 Facilities capital employed for facilities under construction.</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="/nfs/part-1830%E2%80%94cost-accounting-standards-administration#Section_1830_7002_1_T48_6042024115" title="1830.7002-1 Definitions." aria-label="1830.7002-1 Definitions.. Link 5">1830.7002-1 Definitions.</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="/nfs/part-1830%E2%80%94cost-accounting-standards-administration#Section_1830_7002_2_T48_6042024116" title="1830.7002-2 Cost of money calculations." aria-label="1830.7002-2 Cost of money calculations.. Link 6">1830.7002-2 Cost of money calculations.</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="/nfs/part-1830%E2%80%94cost-accounting-standards-administration#Section_1830_7002_3_T48_6042024117" title="1830.7002-3 Representative investment calculations." aria-label="1830.7002-3 Representative investment calculations.. Link 7">1830.7002-3 Representative investment calculations.</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="/nfs/part-1830%E2%80%94cost-accounting-standards-administration#Section_1830_7002_4_T48_6042024118" title="1830.7002-4 Determining imputed cost of money." aria-label="1830.7002-4 Determining imputed cost of money.. Link 8">1830.7002-4 Determining imputed cost of money.</a> </p> </div> <nav role="navigation" class="related-links"><div class="familylinks"><div class="parentlink"><strong>Parent topic:</strong> <a class="link String2Xref" href="/nfs/subchapter-e%E2%80%94general-contracting-requirements" title="SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS" aria-label="SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS. Link 9">SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS</a></div></div></nav><article class="topic nested1 SubPart" aria-labelledby="ariaid-title2" id="Subpart_1830_70_T48_60420241"> <h2 class="title topictitle2 Subpart" id="ariaid-title2">Subpart 1830.70—Facilities Capital Employed for Facilities in Use and For Facilities Under Construction</h2> <article class="topic concept nested2 Section" aria-labelledby="ariaid-title3" id="Section_1830_7001_T48_6042024111"> <h3 class="title topictitle3" id="ariaid-title3"> <span class="ph autonumber">1830.7001</span> Facilities capital employed for facilities in use.</h3> </article> <article class="topic concept nested2 Section" aria-labelledby="ariaid-title4" id="Section_1830_7001_4_T48_6042024113"> <h3 class="title topictitle3" id="ariaid-title4"> <span class="ph autonumber">1830.7001-4</span> Postaward FCCOM applications.</h3> <div class="body conbody"> <p class="p Runin List1">(a) <em class="ph i">Interim billings based on costs incurred.</em> </p> <p class="p List2">(1) The contractor may include FCCOM in cost reimbursement and progress payment invoices. To determine the amount that qualifies as cost incurred, multiply the incurred portions of the overhead pool allocation bases by the latest available cost of money factors. These FCCOM calculations are interim estimates subject to adjustment. </p> <p class="p List2">(2) As actual cost of money factors are finalized, use the new factors to calculate FCCOM for the next accounting period. </p> <p class="p Runin List1">(b) <em class="ph i">Final settlements.</em> </p> <p class="p List2">(1) Contract FCCOM for final cost determination or repricing is based on each year's final cost of money factors determined under CAS 414 and supported by separate Forms CASB-CMF. </p> <p class="p List2">(2) Separately compute contract FCCOM in a manner similar to yearly final overhead rates. As in overhead rates, include in the final settlement an adjustment from interim to final contract FCCOM. Do not adjust the contract estimated or target cost. </p> </div> </article> <article class="topic concept nested2 Section" aria-labelledby="ariaid-title5" id="Section_1830_7002_T48_6042024114"> <h3 class="title topictitle3" id="ariaid-title5"> <span class="ph autonumber">1830.7002</span> Facilities capital employed for facilities under construction.</h3> </article> <article class="topic concept nested2 Section" aria-labelledby="ariaid-title6" id="Section_1830_7002_1_T48_6042024115"> <h3 class="title topictitle3" id="ariaid-title6"> <span class="ph autonumber">1830.7002-1</span> Definitions.</h3> <div class="body conbody"> <p class="p List1">(a) <em class="ph i">Cost of money rate</em> is either— </p> <p class="p List2">(1) The interest rate determined by the Secretary of the Treasury under Public Law 92–41 (85 Stat. 97); or </p> <p class="p List2">(2) The time-weighted average of such rates for each cost accounting period during which the capital asset is being constructed, fabricated, or developed. </p> <p class="p List1">(b) <em class="ph i">Representative investment</em> is the calculated amount considered invested by the contractor during the cost accounting period to construct, fabricate, or develop the capital asset. </p> </div> </article> <article class="topic concept nested2 Section" aria-labelledby="ariaid-title7" id="Section_1830_7002_2_T48_6042024116"> <h3 class="title topictitle3" id="ariaid-title7"> <span class="ph autonumber">1830.7002-2</span> Cost of money calculations.</h3> <div class="body conbody"> <p class="p List1">(a) The interest rate referenced in 1830.7002–1(a) </p> <p class="p List2">(1) is established semi-annually and published in the Federal Register during the fourth week of December and June. </p> <p class="p List1">(b) To calculate the time-weighted average interest rate referenced in 1830.7002–1(a)(2), multiply the rates in effect during the months of construction by the number of months each rate was in effect, and then divide the sum of the products by the total number of months. </p> </div> </article> <article class="topic concept nested2 Section" aria-labelledby="ariaid-title8" id="Section_1830_7002_3_T48_6042024117"> <h3 class="title topictitle3" id="ariaid-title8"> <span class="ph autonumber">1830.7002-3</span> Representative investment calculations.</h3> <div class="body conbody"> <p class="p List1">(a) The calculation of the representative investment requires consideration of the rate or expenditure pattern of the costs to construct, fabricate, or develop a capital asset. </p> <p class="p List1">(b) If the majority of the costs were incurred toward the beginning, middle, or end of the cost accounting period, the contractor shall either: </p> <p class="p List2">(1) Determine a representative investment for the cost accounting period by calculating the average of the month-end balances for that cost accounting period; or </p> <p class="p List2">(2) Treat month-end balances as individual representative investments. </p> <p class="p List1">(c) If the costs were incurred in a fairly uniform expenditure pattern throughout the construction, fabrication, or development period, the contractor may either: </p> <p class="p List2">(1) Determine a representative investment for the cost accounting period by averaging the beginning and ending balances of the construction, fabrication, or development cost account for the cost accounting period; or </p> <p class="p List2">(2) Treat month-end balances as individual representative investments. </p> <p class="p List1">(d) The method chosen by the contractor to determine the representative investment amount may be different for each capital asset being constructed, fabricated, or developed, provided the method fits the expenditure pattern of the costs incurred. </p> </div> </article> <article class="topic concept nested2 Section" aria-labelledby="ariaid-title9" id="Section_1830_7002_4_T48_6042024118"> <h3 class="title topictitle3" id="ariaid-title9"> <span class="ph autonumber">1830.7002-4</span> Determining imputed cost of money.</h3> <div class="body conbody"> <p class="p List1">(a) Determine the imputed cost of money for an asset under construction, fabrication, or development by applying a cost of money rate (see 1830.7002–2) to the representative investment (see 1830.7002–3). </p> <p class="p List2">(1) When a representative investment is determined for a cost accounting period in accordance with 1830.7002–3(b)(1) or 1830.7002–3(c)(1), the cost of money rate shall be the time-weighted average rate. </p> <p class="p List2">(2) When a monthly representative investment is used in accordance with 1830.7002–3(b)(2) or 1830.7002–3(c)(2), the cost of money rate shall be that in effect each month. Under this method, the FCCOM is determined monthly, and the total for the cost accounting period is the sum of the monthly calculations. </p> <p class="p List1">(b) The imputed cost of money will be capitalized only once in any cost accounting period, either at the end of the accounting period or the end of the construction, fabrication, or development period, whichever comes first. </p> <p class="p List1">(c) When the construction, fabrication, or development of an asset takes more than one accounting period, the cost of money capitalized for the first accounting period will be included in determining the representative investment for any future cost accounting periods. </p> </div> </article> </article> </article> </article> </div> <div class="nextprev"><a href="/nfs/1828.372-clause-minimum-insurance-coverage." class="docprevious docprevround" title="Previous" aria-label="Previous">« Previous</a><a 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