Federal activity overview — DD-1861: Contract Facilities Capital and Cost of Money
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is federal form DD-1861 (Contract Facilities Capital and Cost of Money). Used by contractors to calculate and claim facilities capital cost of money (FCCM) as an allowable contract cost. It computes the cost of capital committed to facilities used in contract performance based on net book values and Treasury Department cost-of-money rates. FCCM is an imputed cost recognized under CAS 414.
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Ask about DD-1861Contractors performing cost-reimbursement or fixed-price incentive contracts submit DD-1861 to claim facilities capital cost of money as part of their proposed or actual costs.
Bureauify. (2026). DD-1861: Contract Facilities Capital and Cost of Money — Federal Contract Intelligence. Bureauify Federal Intelligence. Retrieved , from https://bureauify.com/form/dd-1861-contract-facilities-capital-cost-of-money
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