[Code of Federal Regulations] [Title 48, Volume 7] [Revised as of October 1, 2007] From the U.S. Government Printing Office via GPO Access [CITE: 48CFR9904.402] [Page 332] TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM CHAPTER 99--COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET Sec. 9904.402 Cost accounting standard--consistency in allocating costs incurred for the same purpose.