Cost Accounting Standards CAS – 1 – Classification of CostCAS – 2 – Capacity DeterminationCAS – 3 – Production and Operation OverheadsCAS – 4 – Cost of Production for captive consumptionCAS – 5 – Average Cost of TransportationCAS – 6 – Material CostCAS – 7 – Employee CostCAS – 8 – Cost of Utilities CAS – 9 – Packing Material CostCAS – 10 – Direct ExpensesCAS – 11 – Administrative OverheadsCAS – 12 – Repair and Maintenance CostCAS – 13 – Cost of Service Cost CentreCAS -14 – Pollution Control CostCAS – 15 – Selling and Distribution OverheadsCAS – 16 – Depreciation and AmortizationCAS – 17 – Interest and Financial ChargesCAS – 18 – Research and Development CostCAS – 19 – Joints CostCAS – 20 – Royalty and Technical Know How FeeCAS – 21 – Quality ControlCAS – 22 – Manufacturing Cost CAS – 23 – Overburden Removal CostCAS – 24 – Treatment of Revenue in Cost Statements