FAR 31.205-52 Asset valuations resulting from business combinations
Subsection Federal Acquisition Regulation
Facts
- Citation
- FAR 31.205-52
- Type
- Subsection
- Text as of
- FAC 2026-01
- Official text
- acquisition.gov
Text from acquisition.gov. Federal Register history from the Federal Register's records of the rules that amended this subsection.
Text
(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 CFR9904.404-50(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.
Quick answers
What is FAR 31.205-52?
FAR 31.205-52 is a subsection of the Federal Acquisition Regulation, titled "Asset valuations resulting from business combinations".
Are changes to FAR 31.205-52 proposed?
No proposed rule from the last 3 years is waiting on a final rule.
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