# Federal Acquisition Regulation; Depreciation Cost Principle
> **US Department of Defense** · Final rule. · Published 2003-12-11 · Effective 2004-01-12 · 68 FR 69246
## Document
- **Document number:** 03-30473
- **Category:** other
- **Sub-agency:** US Department of Defense
- **Federal Register citation:** 68 FR 69246
- **CFR reference:** 48 CFR 2
- **Publication date:** 2003-12-11
- **Effective date:** 2004-01-12
- **DOD docket:** FAC 2001-18
## Abstract

The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council (Councils) have agreed on a final rule amending the Federal Acquisition Regulation (FAR) to revise the depreciation cost principle to improve clarity and structure, and remove unnecessary and duplicative language.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/12/11/03-30473/federal-acquisition-regulation-depreciation-cost-principle)
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