[Code of Federal Regulations] [Title 48, Volume 7] [Revised as of October 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 48CFR9904.405] [Page 368] TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM CHAPTER 99--COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PART 9904_COST ACCOUNTING STANDARDS--Table of Contents Sec. 9904.405 Accounting for unallowable costs.