[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: 48CFR9904.404] [Page 340] TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM CHAPTER 99--COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET Sec. 9904.404 Capitalization of tangible assets.