[Code of Federal Regulations]
[Title 48, Volume 1]
[Revised as of October 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 48CFR31.205-52]

[Page 618]
 
            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM
 
                CHAPTER 1--FEDERAL ACQUISITION REGULATION
 
PART 31--CONTRACT COST PRINCIPLES AND PROCEDURES--Table of Contents
 
          Subpart 31.2--Contracts With Commercial Organizations
 
Sec. 31.205-52  Asset valuations resulting from business combinations.

    (a) For tangible capital assets, when the purchase method of 
accounting for a business combination is used, whether or not the 
contract or subcontract is subject to CAS, the allowable depreciation 
and cost of money shall be based on the capitalized asset values 
measured and assigned in accordance with 48 CFR 9904.404-50(d), if 
allocable, reasonable, and not otherwise unallowable.
    (b) For intangible capital assets, when the purchase method of 
accounting for a business combination is used, allowable amortization 
and cost of money shall be limited to the total of the amounts that 
would have been allowed had the combination not taken place.

[63 FR 9068, Feb. 23, 1998]