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DFARS 230



Part 230 - Cost Accounting Standards

TABLE OF CONTENTS

SUBPART 230.70--FACILITIES CAPITAL EMPLOYED FOR FACILITIES IN
USE

230.7000 Contract facilities capital estimates.

230.7001 Use of DD Form 1861.

230.7001-1 Purpose.

230.7001-2 Completion instructions.

230.7002 Preaward facilities capital applications.

230.7003 Postaward facilities capital applications.

230.7003-1 Interim billings based on costs incurred.

230.7003-2 Final settlement.

230.7004 Administrative procedures.

230.7004-1 Forms CASB-CMF.

230.7004-2 DD Form 1861.

SUBPART 230.71--FACILITIES CAPITAL EMPLOYED FOR FACILITIES
UNDER CONSTRUCTION

230.7100 Definitions.

230.7101 Calculations.

230.7101-1 Cost of money.

230.7101-2 Representative investment.

230.7102 Determining imputed cost of money.

230.7103 Preaward capital employed application.

SUBPART 230.70--FACILITIES CAPITAL EMPLOYED FOR FACILITIES
IN USE

(Revised October 14, 1998)

230.7000 Contract facilities capital estimates.

230.7001 Use of DD Form 1861.

230.7001-1 Purpose.

The DD Form 1861 provides a means of linking the Form CASB-CMF and DD Form 1547, Record of Weighted Guidelines Application. It-

230.7001-2 Completion instructions.

Complete a DD Form 1861 only after evaluating the contractor's cost proposal, establishing cost of money factors, and establishing a prenegotiation objective on cost. Complete the form as follows:

230.7002 Preaward facilities capital applications.

To establish cost and price objectives, apply the facilities capital cost of money and capital employed, as determined under 230.7000, as follows:

230.7003 Postaward facilities capital applications.

230.7003-1 Interim billings based on costs incurred.

230.7003-2 Final settlement.

230.7004 Administrative procedures.

230.7004-1 Forms CASB-CMF.

230.7004-2 DD Form 1861.

SUBPART 230.71--FACILITIES CAPITAL EMPLOYED FOR FACILITIES UNDER CONSTRUCTION

(Revised October 14, 1998)

230.7100 Definitions.

Pub. L. 92-41 (85 Stat 97); or

230.7101 Calculations.

230.7101-1 Cost of money.

230.7101-2 Representative investment.

230.7102 Determining imputed cost of money.

230.7103 Preaward capital employed application.

An offset to the profit objectives as set forth in FAR 15.404-4 is not required for CAS 417 cost of money.

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