# NATIONAL AERONAUTICS AND SPACE ADMINISTRATION
> **US Department of Defense** · Final rule. · Published 1998-02-23 · Effective 1998-04-24 · 63 FR 9067
## Document
- **Document number:** 98-4305
- **Category:** other
- **Sub-agency:** US Department of Defense
- **Federal Register citation:** 63 FR 9067
- **Publication date:** 1998-02-23
- **Effective date:** 1998-04-24
## Abstract

The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council have agreed on a final rule amending the Federal Acquisition Regulation (FAR) to implement a final rule of the Cost Accounting Standards (CAS) Board regarding the treatment of gains and losses attributable to tangible capital assets subsequent to business mergers or combinations. This regulatory action was not subject to Office of Management and Budget review under Executive Order 12866, dated September 30, 1993, and is not a major rule under 5 U.S.C. 804.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/02/23/98-4305/national-aeronautics-and-space-administration)
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