Category:Definitions

A

• Accounting Classification Reference Number (ACRN)
• Accounting Entity
• Accrual Accounting
• Accrued Benefit Cost Method
• Accumulating Costs
• Acquisition
• Actual Cash Value
• Actual Costs
• Actuarial Accrued Liability
• Actuarial Assumption
• Actuarial Cost Method
• Actuarial Gain or Loss
• Actuarial Valuation
• Added Value
• Adequate Evidence
• Adequate security
• Advertising
• Advisory and Assistance Services
• Affiliates
• Agency Accounting Identifier (AAI)
• Agency Head
• Air Freight Forwarder
• Allocable
• Allocate
• Alternate
• Ambiguity
• Applied Research
• Appropriated Funds
• Approved Program
• Architect-Engineering Services
• Arm's Length Transaction
• Asset Accountability Unit
• Assignable Cost Credit/Deficit
• Assignable Cost Limitation (Pension Plan)
• Assignment of Claims
• Assisted Acquisition
• Auditable Dollar Value

B

• Basic Research
• Benchmark Compensation Amount
• Best Value
• Bid & Proposal
• Bid and Proposal
• Bid and Proposal (B&P) Costs
• Bid Sample
• Billing Rate
• Biobased Product
• Blanket Purchase Agreement
• Broad Agency Announcement
• Building of Work
• Bundled Contract
• Business Combination
• Business Unit
• Buying-In

C

• Capital Expenditure
• Causal Beneficial
• Central Contractor Registration (CCR)
• Certified Cost or Pricing Data
• Certiorari
• Change Order
• Change-of-Name Agreement
• Chief Acquisition Officer
• Claim
• Classified Acquisition
• Classified Contract
• Classified Information
• Cognizant Federal Agency
• Combatant Commander

C cont.

• Combined Financial Statement
• Commercial Component
• Commercial Computer Software
• Commercial Interim Payment
• Commercial Item
• Commercially Available off-the-shelf (COTS) Item
• Common Item
• Company
• Compensated Personal Absence
• Compensation
• Compensation for Personal Services
• Component
• Compromise
• Congressional Defense Committees
• Consent to Subcontract
• Construction
• Consulting Agreement
• Contiguous United States
• Contingencies
• Contingency Operation
• Contingent Fees
• Continued Portion of Contract
• Contract
• Contract Action
• Contract Administration Office
• Contract Clause
• Contract Financing Payment
• Contract Line Item Number (CLIN)
• Contract Modification
• Contracting Officer
• Contractor Information System
• Contractor’s Headquarters
• Controlled Technical Information
• Controlled Unclassified Information (CUI)
• Cost Accounting Practice Change
• Cost Center
• Cost Input
• Cost Objective
• Cost of Sales
• Cost or Managerial Accounting
• Cost or Pricing Data
• Costs of Idle Facilities or Idle Capacity
• Counterfeit Part
• Credits
• Customary Contract Financing
• Cyber Incident

D

• Data Other Than Certified Cost or Pricing Data
• Data Universal Numbering System
• Debarment
• Deferred Compensation
• Defined Benefit Pension Plan
• Defined Contribution Pension Plan
• Definitized/Definitized Item
• Delegated Agency
• Delivery Payment
• Depreciation - FAR 31.205-11
• Designated Billing Office
• Designated Payment Office
• Determining Reasonableness
• Development
• Direct Acquisition
• Direct Cost
• Directly Associated Cost
• Drug Free Workplace

E

• Electronic Data Interchange
• Electronic Funds Transfer
• Eligible Entity Employing the Severely Disabled

E cont.

• Employee (Common-Law Employee)
• End Product
• Estimating Costs
• Estoppel
• Ethics Advisory Opinion
• Excessive Pass-Through Charge
• Excluded Parties List System (EPLS)
• Executive Agency
• Executives
• Exfiltration
• Expiring Funds
• Expressly Unallowable Cost
• External Restructuring Activities
• Extrinsic

F

• Facilities
• Facilities Capital
• Facsimile Proposal
• Fair value
• Final Cost Objective
• Final Indirect Cost Rate
• Financial Accounting
• Fiscal Year
• Forward Pricing Rate Agreement
• Forward Pricing Rate Recommendation
• Free On Board
• Free on Board Destination
• Free on Board Origin
• Full and Open Competition
• Funded Pension Cost
• Funding Agency (Pension)

G

• Gateway Airport Abroad
• Gateway Airport in the United States
• General and Administrative (G&A) Expense
• General Public
• Generally Accepted Accounting Principles
• Goodwill
• Government Official
• Government Wide Acquisition Contract

H

• Historically Black College or University
• Historically Underutilized Business Zone
• Home Office
• Homogeneous Cost Pool
• HUBZone Contract
• HUBZone Small Business Concern

I

• Idle Capacity
• Idle Facilities
• Immediate-Gain Actuarial Cost Method
• Independent Contractor
• Independent Research and Development (IR&D)
• Indirect Cost
• Indirect Cost Pool
• Indirect Cost Rate
• Ineligible
• Inherently Governmental Function
• Insurance Administration Expenses
• Intangible Capital Asset
• InterAgency Acquisition
• Interested Party
• International Air Transportation
• Intrinsic
• Invoice
• Invoice Payment

L

• Labor Surplus Area
• Labor Surplus Area Concern
• Latent Defect
• Liquidate