{"abstract":"The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council (Councils) have agreed on a final rule amending the Federal Acquisition Regulation (FAR) by revising the contract cost principle regarding depreciation costs. The final rule adds language which addresses the allowability of depreciation costs of reacquired assets involved in a sale and leaseback arrangement.","action":"Final rule.","agencies":[{"raw_name":"DEPARTMENT OF DEFENSE","name":"Defense Department","id":103,"url":"https://www.federalregister.gov/agencies/defense-department","json_url":"https://www.federalregister.gov/api/v1/agencies/103","parent_id":null,"slug":"defense-department"},{"raw_name":"GENERAL SERVICES ADMINISTRATION","name":"General Services Administration","id":210,"url":"https://www.federalregister.gov/agencies/general-services-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/210","parent_id":null,"slug":"general-services-administration"},{"raw_name":"NATIONAL AERONAUTICS AND SPACE ADMINISTRATION","name":"National Aeronautics and Space Administration","id":301,"url":"https://www.federalregister.gov/agencies/national-aeronautics-and-space-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/301","parent_id":null,"slug":"national-aeronautics-and-space-administration"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2006/06/28/06-5706.html","cfr_references":[{"chapter":null,"citation_url":null,"part":31,"title":48}],"citation":"71 FR 36939","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: July 28, 2006.","disposition_notes":null,"docket_ids":["FAC 2005-10","FAR Case 2004-014","Item VI","Docket 2006-0020, Sequence 7"],"dockets":[],"document_number":"06-5706","effective_on":"2006-07-28","end_page":36941,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2006/06/28/06-5706.xml","html_url":"https://www.federalregister.gov/documents/2006/06/28/06-5706/federal-acquisition-regulation-far-case-2004-014-buy-back-of-assets","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/06-5706?publication_date=2006-06-28","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2006-06-28/06-5706/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":289,"last_updated":"2026-10-24 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2006-06-28/pdf/06-5706.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2006-06-28","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2006/06/28/06-5706.txt","regulation_id_number_info":{"9000-AK19":null},"regulation_id_numbers":["9000-AK19"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T19:41:44Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":36939,"subtype":null,"title":"Federal Acquisition Regulation; FAR Case 2004-014, Buy-Back of Assets","toc_doc":"Assets buy-back","toc_subject":"Federal Acquisition Regulation (FAR):","topics":["Government procurement"],"type":"Rule","volume":71}