{"abstract":"The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (CAS Board or the Board), is releasing this advanced notice of proposed rulemaking (ANPRM) to elicit public comments on proposed changes to the Cost Accounting Standards (CAS) on conformance to Generally Accepted Accounting Principles (GAAP) related to CAS 408, Accounting for costs of compensated personal absence, and CAS 409, Cost accounting standard depreciation of tangible capital assets, to GAAP. This ANPRM follows issuance of an SDP 84 FR 9143 (March 13, 2019).","action":"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"},{"raw_name":"Office of Federal Procurement Policy","name":"Federal Procurement Policy Office","id":184,"url":"https://www.federalregister.gov/agencies/federal-procurement-policy-office","json_url":"https://www.federalregister.gov/api/v1/agencies/184","parent_id":280,"slug":"federal-procurement-policy-office"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2024/06/27/2024-13805.html","cfr_references":[{"chapter":null,"citation_url":null,"part":9904,"title":48}],"citation":"89 FR 53575","comment_url":null,"comments_close_on":"2024-08-26","correction_of":null,"corrections":[],"dates":"Comments must be in writing and must be received by August 26, 2024.","disposition_notes":null,"docket_ids":[],"dockets":[{"supporting_documents":[],"agency_name":"OFPP","documents":[{"comment_count":1,"comment_start_date":"2024-06-27","updated_at":"2024-09-03T17:08:40.877-04:00","comment_url":"https://www.regulations.gov/commenton/OFPP_FRDOC_0001-0036","allow_late_comments":false,"id":"OFPP_FRDOC_0001-0036","comment_end_date":"2024-08-27","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"OFPP_FRDOC_0001","title":"Recently Posted OFPP Rules and Notices."}],"document_number":"2024-13805","effective_on":null,"end_page":53584,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/06/27/2024-13805.xml","html_url":"https://www.federalregister.gov/documents/2024/06/27/2024-13805/conformance-of-cost-accounting-standards-to-generally-accepted-accounting-principles-for-compensated","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-13805?publication_date=2024-06-27","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-06-27/2024-13805/mods.xml","not_received_for_publication":null,"page_length":10,"page_views":{"count":424,"last_updated":"2026-04-04 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-06-27/pdf/2024-13805.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-13805.pdf?1719405926","publication_date":"2024-06-27","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/06/27/2024-13805.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":1,"agency_id":"OFPP","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=OFPP_FRDOC_0001","supporting_documents_count":0,"docket_id":"OFPP_FRDOC_0001","document_id":"OFPP_FRDOC_0001-0036","regulation_id_number":null,"title":"Recently Posted OFPP Rules and Notices.","checked_regulationsdotgov_at":"2024-08-28T01:00:08Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":53575,"subtype":null,"title":"Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for Compensated Personal Absence and Depreciation of Tangible Capital Assets","toc_doc":"Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for Compensated Personal Absence and Depreciation of Tangible Capital Assets","toc_subject":null,"topics":[],"type":"Proposed Rule","volume":89}