Notices. FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD

251 words·~1 min read·/register/2002/12/03/02-30579·

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BILLING CODE 1610-01-M FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of New Exposure Draft Accounting for Imputed Intra-Departmental Costs: An Interpretation of SFFAS No. 4 *Board Action:* Pursuant to the Federal Advisory Committee Act (Pub. L. No. 92-463), as amended, and the FASAB rules of procedure, as amended in October, 1999, notice is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has published a new exposure draft, *Accounting for Imputed Intra-departmental Costs:

An interpretation of SFFAS No. 4.* *A Summary of the Proposed Interpretation Follows:* The proposed interpretation clarifies that paragraph 110 of SFFAS No. 4 does not limit the recognition of imputed intra-departmental costs. The proposed interpretation further explains that intra-departmental costs should be accounted for in accordance with the full cost provisions of SFFAS No. 4, which includes the recognition of imputed intra-departmental costs. The exposure draft is available on the FASAB home page *http://www.fasab.gov/exposure.htm.* Copies can be obtained by contacting FASAB at

(202)512-7350, or *loughanm@fasab.gov.* Respondents are encouraged to comment on any part of the exposure draft. Written comments are requested by January 8, 2003, and should be sent to: Wendy M. Comes, Executive Director, Federal Accounting Standards Advisory Board, 441 G Street, NW., Suite 6814, Mail Stop 6K17V, Washington, DC 20548. FOR FURTHER INFORMATION CONTACT: Wendy Comes, Executive Director, 441 G Street, NW., Washington, DC 20548, or call

(202)512-7350. Authority: Federal Advisory Committee Act, Pub. L. No. 92-463. Dated: November 26, 2002. Wendy M. Comes, Executive Director. [FR Doc. 02-30579 Filed 12-2-02; 8:45 am]

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FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD

Pub. L.Pub. L. 92-463

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