Code of Federal Regulations Title 48. Federal Acquisition Regulations System 48.904.414-30 9904.414–30 Definitions

(1) Business Unit means any segment of an organization, or an entire business organization, which is not divided into segments.

(2) Cost of capital committed to facilities means an imputed cost determined by applying a cost of money rate to facilities capital.

(3) Facilities capital means the net book value of tangible capital assets and of those intangible capital assets that are subject to amortization.

(4) Intangible capital asset means an asset that has no physical substance, has more than minimal value, and is expected to be held by an enterprise for continued use or possession beyond the current accounting period for the benefits it yields.

(5) Tangible capital asset means an asset that has physical substance, more than minimal value, and is expected to be held by an enterprise for continued use or possession beyond the current accounting period for the services it yields.