# Federal Acquisition Regulation; FAR Case 2004-014, Buy-Back of Assets
> **US Department of Defense** · Final rule. · Published 2006-06-28 · Effective 2006-07-28 · 71 FR 36939
## Document
- **Document number:** 06-5706
- **Category:** other
- **Sub-agency:** US Department of Defense
- **Federal Register citation:** 71 FR 36939
- **CFR reference:** 48 CFR 31
- **Publication date:** 2006-06-28
- **Effective date:** 2006-07-28
- **DOD docket:** FAC 2005-10
## 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) by revising the contract cost principle regarding depreciation costs. The final rule adds language which addresses the allowability of depreciation costs of reacquired assets involved in a sale and leaseback arrangement.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/06/28/06-5706/federal-acquisition-regulation-far-case-2004-014-buy-back-of-assets)
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