CASB Disclosure Statement - Home Office Disclosures
Contents |
Home Office Disclosures[1]
Required
Each Home Office required to disclose its cost accounting practices for measuring, assigning and allocating its costs to segments performing Federal contracts or similar cost objectives shall complete the Cover Sheet, the Certification, Part I and Part VIII of the Disclosure Statement.
Optional
Where a home office either establishes practices or procedures for the types of costs covered by Parts V, VI and VII, or incurs and then allocates these types of cost to its segments, the home office may complete Parts V, VI and VII to be included in the Disclosure Statement submitted by its segments. While a home office may have more than one segment submitting Disclosure Statements, only one Statement needs to be submitted to cover the home office operations.
Total Potential Parts covered by Home Office Disclosure
- Part I - General Information
- Part V - Depreciation and Capitalization Practices
- Part VI - Other Costs and Credits
- Part VII - Deferred Compensation and Insurance Cost
- Part VIII - Home Office Expenses
References
- ↑ Page (i), Item 4, General Instructions; FORM CASB DS-1 (REV 2/96)
