…nger required to separately calculate the costs for Segment X unless subsequent events require each separate calculation. (2) Contractor D has a defined-benefit pension plan covering employees at ten segments, all of which have some contracts subject to this Standard. The contrac…

…nger required to separately calculate the costs for Segment X unless subsequent events require each separate calculation. Contractor D has a defined-benefit pension plan covering employees at ten segments, all of which have some contracts subject to this Standard. The contractor'…

…other property as indicated by market quotations. (2) [Reserved] ( printed page 23965) 5. Section 9904.415-40 is revised to read as follows: 9904.415-40 Fundamental requirement. (a) The cost of deferred compensation shall be assigned to the cost accounting period in which the con…