J.1(b) Attachments 6 Facilities Capital Cost of Money Factors Computation (FORM CASB-CMF).pdf
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This document is a blank Form CASB-CMF (Cost Accounting Standards Board - Cost of Money Factors) template for computing facilities capital cost of money factors. The form is designed for a contractor to complete, with columns for calculating cost of money rates across different business units and expense pools. Specifically, the form includes sections for recording costs related to business unit facilities capital, leased property, corporate or group facilities, undistributed and distributed costs, overhead pools, and G&A expense pools. The seven-column layout allows for detailed financial calculations including applicable cost money rates, direct distribution of net book value, allocation bases, total net book value, and facilities capital cost of money factors.
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J.1 (b) Attachment 6 Facilities capital Cost of Money Factors Computation (FORM CASB-CMF)
FORM CASB-CMF FACILITIES CAPITAL
COST OF MONEY FACTORS COMPUTATION
CONTRACTOR: ADDRESS:
BUSINESS UNIT:
1 2 3 4 5 6 7
COST ACCOUNTING PERIOD: Applicable Cost Accumulation & Allocation Total Net Cost of Money Allocation Base Facilities Capital of Direct Distribution of Book for the Cost for the Cost of
Money Rate % of N.B.V. Undistributed Value Accounting Period Period Money Factors
Basis of Columns Columns In Unit(s) of Columns
RECORDED Allocation 2+3 1x4 Measure 5+6
BUSINESS LEASED PROPERTY
UNIT
FACILITIES CORPORATE OR GROUP
CAPITAL
TOTAL
UNDISTRIBUTED
DISTRIBUTED
OVERHEAD
POOLS
G&A EXPENSE
POOLS
TOTAL
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