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Chapter IIntroduction and History
Chapter IIDefense Contract Audit Agency DCAA and Other Federal
Chapter IIITypes of Government Contracts
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accepted accounting principles activities actuarial adjustment agency allocation base allowable amortization amount appellant's applicable appropriate ASBCA ASPM ASPR assets award B&P costs basis Bath Iron benefits boards of contract capital CASB charged cited claim clause compensation computed contract appeals Contract Audit contract cost contracting officer contractor cost accounting period cost accounting practices Cost Accounting Standards cost input base cost principles costs incurred court Court of Claims Ct.Cls DCAA's decision Defense defense contractors Department of Defense depreciation determined direct labor disallowed Disclosure Statement Eichleay employees equitable established estimated facilities Federal final cost objectives funds G&A expenses government contracts government's home office involved material ment method negotiated overhead rates overrun paragraph pension costs procurement production profit progress payments proposal reasonable regulations reimbursement result revised salaries segments settlement specific subcontract termination tion unabsorbed overhead unallowable costs