Indirect Cost Pool

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Indirect Cost Pool means a grouping of incurred costs identified with two or more objectives but not identified specifically with any final cost objective.[1]

Pages That Use This Term

CAS 401 - Consistency in Estimating, Accumulating, & Reporting Costs

CAS 402 - Consistency in Allocating Costs Incurred for the Same Purpose

CAS 406 - Cost Accounting Period

References

  1. http://farsite.hill.af.mil/reghtml/regs/far2afmcfars/fardfars/far/farapndx1.htm#P656_104260 ; August 2014; CAS 401