{"abstract":"The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (Board), is publishing this document to announce the availability of an advance notice of proposed rulemaking to address the potential conformance of the Cost Accounting Standards (CAS) to Generally Accepted Accounting Principles (GAAP) for operating revenue and lease accounting. This ANPRM follows the issuance of a Staff Discussion Paper (SDP) published on March 13, 2019.","action":"Advance notice of proposed rulemaking.","agencies":[{"raw_name":"OFFICE OF MANAGEMENT AND BUDGET","name":"Management and Budget Office","id":280,"url":"https://www.federalregister.gov/agencies/management-and-budget-office","json_url":"https://www.federalregister.gov/api/v1/agencies/280","parent_id":null,"slug":"management-and-budget-office"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2020/11/05/2020-22904.html","cfr_references":[{"chapter":null,"citation_url":null,"part":9904,"title":48}],"citation":"85 FR 70572","comment_url":null,"comments_close_on":"2021-01-04","correction_of":null,"corrections":[],"dates":"Comments must be in writing and must be received by January 4, 2021.","disposition_notes":null,"docket_ids":[],"dockets":[{"supporting_documents":[],"agency_name":"OMB","documents":[{"comment_count":3,"comment_start_date":"2020-11-05","updated_at":"2023-03-01T02:51:58.702-05:00","comment_url":"https://www.regulations.gov/commenton/OMB_FRDOC_0001-0277","allow_late_comments":null,"id":"OMB_FRDOC_0001-0277","comment_end_date":"2021-01-05","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"OMB_FRDOC_0001","title":"Recently Posted OMB Rules and Notices."}],"document_number":"2020-22904","effective_on":null,"end_page":70573,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2020/11/05/2020-22904.xml","html_url":"https://www.federalregister.gov/documents/2020/11/05/2020-22904/conformance-of-the-cost-accounting-standards-to-generally-accepted-accounting-principles-for","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2020-22904?publication_date=2020-11-05","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2020-11-05/2020-22904/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":767,"last_updated":"2026-04-10 20:15:09 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2020-11-05/pdf/2020-22904.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2020-22904.pdf?1604497517","publication_date":"2020-11-05","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2020/11/05/2020-22904.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":3,"agency_id":"OMB","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=OMB_FRDOC_0001","supporting_documents_count":0,"docket_id":"OMB_FRDOC_0001","document_id":"OMB_FRDOC_0001-0277","regulation_id_number":null,"title":"Recently Posted OMB Rules and Notices.","checked_regulationsdotgov_at":"2023-03-01T07:51:57Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":70572,"subtype":null,"title":"Conformance of the Cost Accounting Standards to Generally Accepted Accounting Principles for Operating Revenue and Lease Accounting","toc_doc":"Conformance of the Cost Accounting Standards to Generally Accepted Accounting Principles for Operating Revenue and Lease Accounting","toc_subject":null,"topics":[],"type":"Proposed Rule","volume":85}