Cost Accounting Standards (CAS)

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This is session 4 of 12 in the Cost Accounting Standards (CAS) webinar series.

This webinar will cover two of the CAS standards that focus on cost measurement and assignment of costs to accounting periods: CAS 404 and 409. Each standard handles a different aspect in the accounting for assets, with CAS 404 detailing the requirements and criteria for the capitalization of tangible assets and CAS 409 the criteria and guidance for assigning the cost of tangible capital assets to a cost accounting period through depreciation.

After completing this webinar, you will be able to:

Better understand and implement the techniques for application of CAS 404 and 409, including the criteria and requirements associated with asset capitalization, and the formula for depreciating capital assets
More easily navigate the complexities of FAR and CAS, and how the capitalization and depreciation requirements contained within relate to or differ from GAAP
Get current on changes to the compliance and accounting landscape as it relates to recent FASB accounting standards updates and recommendations to/from the CAS Board ????

About Our Experts

Jamie Sybert

Principal; Government Contracts Practice Leader, Grant Thornton

Jamie leads Grant Thornton’s Government Contracts Practice. She has over twenty years of experience dedicated to Government contract cost accounting, pricing, business system compliance and administration. This experience includes working with a variety of clients in a wide range of industries, including construction, technology, energy, healthcare, professional services and aerospace and defense. Her clients include public, private contractors and non-profit organizations of all sizes. Prior to joining Grant Thornton, Jamie held positions in industry and international consulting and accounting firms serving government contracting clients.

Master’s in business Administration Duquesne University
Bachelor of Science in Accounting and Management University of Pittsburgh

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