{"abstract":"The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (CAS Board or the Board), is releasing this notice of proposed rulemaking (NPRM) to elicit public comments on proposed changes to the Cost Accounting Standards (CAS) to conform them with changes in Generally Accepted Accounting Principles (GAAP) related to operating revenue and lease accounting. This proposed rule follows issuance of an advanced notice of proposed rulemaking (ANPRM) 85 FR 70572 (November, 5, 2020), and a Staff Discussion Paper (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/2024/06/27/2024-13806.html","cfr_references":[{"chapter":null,"citation_url":null,"part":9903,"title":48},{"chapter":null,"citation_url":null,"part":9904,"title":48}],"citation":"89 FR 53572","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":"2024-09-03T17:08:39.309-04:00","comment_url":"https://www.regulations.gov/commenton/OFPP_FRDOC_0001-0035","allow_late_comments":false,"id":"OFPP_FRDOC_0001-0035","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":"2024-13806","effective_on":null,"end_page":53575,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/06/27/2024-13806.xml","html_url":"https://www.federalregister.gov/documents/2024/06/27/2024-13806/conformance-of-cost-accounting-standards-to-generally-accepted-accounting-principles-for-operating","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-13806?publication_date=2024-06-27","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-06-27/2024-13806/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":372,"last_updated":"2026-04-04 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-06-27/pdf/2024-13806.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-13806.pdf?1719405926","publication_date":"2024-06-27","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/06/27/2024-13806.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_0001-0035","regulation_id_number":null,"title":"Recently Posted OFPP Rules and Notices.","checked_regulationsdotgov_at":"2024-08-27T04:03:31Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":53572,"subtype":null,"title":"Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for Operating Revenue and Lease Accounting","toc_doc":"Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for Operating Revenue and Lease Accounting","toc_subject":null,"topics":["Government procurement"],"type":"Proposed Rule","volume":89}