規制と法律 · 2006/6/281 分で読めます
Federal Acquisition Regulation; FAR Case 2004-014, Buy-Back of Assets
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概要
The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council (Councils) have agreed on a final rule amending the Federal Acquisition Regulation (FAR) by revising the contract cost principle regarding depreciation costs. The final rule adds language which addresses the allowability of depreciation costs of reacquired assets involved in a sale and leaseback arrangement.