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DFARS 230



Part 30 - Cost Accounting Standards

TABLE OF CONTENTS

SUBPART 230.70--FACILITIES CAPITAL EMPLOYED FOR FACILITIES IN
USE

230.7000 Contract facilities capital estimates.

230.7001 Use of DD Form 1861.

230.7001-1 Purpose.

230.7001-2 Completion instructions.

230.7002 Preaward facilities capital applications.

230.7003 Postaward facilities capital applications.

230.7003-1 Interim billings based on costs incurred.

230.7003-2 Final settlement.

230.7004 Administrative procedures.

230.7004-1 Forms CASB-CMF.

230.7004-2 DD Form 1861.

SUBPART 230.71--FACILITIES CAPITAL EMPLOYED FOR FACILITIES
UNDER CONSTRUCTION

230.7100 Definitions.

230.7101 Calculations.

230.7101-1 Cost of money.

230.7101-2 Representative investment.

230.7102 Determining imputed cost of money.

230.7103 Preaward capital employed application.

SUBPART 230.70--FACILITIES CAPITAL EMPLOYED FOR FACILITIES
IN USE

230.7000 Contract facilities capital estimates.

230.7001 Use of DD Form 1861.

230.7001-1 Purpose.

The DD Form 1861 provides a means of linking the Form CASB-CMF and DD Form 1547, Record of Weighted Guidelines Application. It-

230.7001-2 Completion instructions.

Complete a DD Form 1861 only after evaluating the contractor's cost proposal, establishing cost of money factors, and establishing a prenegotiation objective on cost. Complete the form as follows:

230.7002 Preaward facilities capital applications.

To establish cost and price objectives, apply the facilities capital cost of money and capital employed, as determined under 230.7000, as follows:

230.7003 Postaward facilities capital applications.

230.7003-1 Interim billings based on costs incurred.

230.7003-2 Final settlement.

230.7004 Administrative procedures.

230.7004-1 Forms CASB-CMF

230.7004-2 DD Form 1861.

SUBPART 230.71--FACILITIES CAPITAL EMPLOYED FOR FACILITIES UNDER CONSTRUCTION

230.7100 Definitions.

Pub. L. 92-41 (85 Stat 97); or

230.7101 Calculations.

230.7101-1 Cost of money.

230.7101-2 Representative investment.

230.7102 Determining imputed cost of money.

230.7103 Preaward capital employed application.

An offset to the profit objectives as set forth in FAR Subpart 15.9 is not required for CAS 417 cost of money.

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