{"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 404, Capitalization of Tangible Assets, and CAS 411, Accounting for Acquisition Costs of Material, to GAAP. This ANPRM follows issuance of a Staff Discussion Paper 85 FR 58399 (September 18, 2020).","action":"Advanced 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/2025/01/17/2025-00012.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"9904","title":48}],"citation":"90 FR 5803","comment_url":null,"comments_close_on":"2025-03-18","correction_of":null,"corrections":[],"dates":"Comments must be in writing and must be received by March 18, 2025.","disposition_notes":null,"docket_ids":[],"dockets":[{"supporting_documents":[],"agency_name":"OMB","documents":[{"comment_count":6,"comment_start_date":"2025-01-17","updated_at":"2025-03-19T01:57:01.405-04:00","comment_url":"https://www.regulations.gov/commenton/OMB-2025-0002-0001","allow_late_comments":false,"id":"OMB-2025-0002-0001","comment_end_date":"2025-03-19","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"OMB-2025-0002","title":"CASB 2020-1"}],"document_number":"2025-00012","effective_on":null,"end_page":5808,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2025/01/17/2025-00012.xml","html_url":"https://www.federalregister.gov/documents/2025/01/17/2025-00012/conformance-of-the-cost-accounting-standards-to-generally-accepted-accounting-principles-for-cas-404","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2025-00012?publication_date=2025-01-17","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2025-01-17/2025-00012/mods.xml","not_received_for_publication":null,"page_length":6,"page_views":{"count":834,"last_updated":"2026-09-21 14:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-01-17/pdf/2025-00012.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-00012.pdf?1737035114","publication_date":"2025-01-17","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2025/01/17/2025-00012.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":6,"agency_id":"OMB","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=OMB-2025-0002","supporting_documents_count":0,"docket_id":"OMB-2025-0002","document_id":"OMB-2025-0002-0001","regulation_id_number":null,"title":"CASB 2020-1","checked_regulationsdotgov_at":"2025-03-20T00:55:04Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":5803,"subtype":null,"title":"Conformance of the Cost Accounting Standards to Generally Accepted Accounting Principles for CAS 404 Capitalization of Tangible Assets and CAS 411 Accounting for Acquisition Costs of Material","toc_doc":"Capitalization of Tangible Assets and Accounting for Acquisition Costs of Material","toc_subject":"Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles","topics":["Government procurement"],"type":"Proposed Rule","volume":90}