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1. "Per Diem" vs. "Actual Cost Method" of Travel Reimbursement
2. 2019 NDAA Section 889
3. 2023 National Defense Authorization Act (NDAA)
4. ACO Neg. vs Audit Determined Rates
5. Access to Records - DCAA
6. Access to Records Issues
7. Accounting Entity
8. Accounting for Business Combinations
9. Accounting for Uncompensated Time Policy
10. Accrual Accounting
11. Accrued Benefit Cost Method
12. Acquisition
13. Actuarial Accrued Liability
14. Actuarial Assumption
15. Actuarial Cost Method
16. Actuarial Gain or Loss
17. Actuarial Valuation
18. Adequate Evidence
19. Adequate Price Competition
20. Adequate Records
21. Administration of (CAS) Non-Compliance/or Change in Practice
22. Administrative Contracting Officer
23. Adverse Contract Action Notification Policy
24. Advertising
25. Advisor Engagement Policy
26. Advisory and Assistance Services
27. Affiliates
28. Affirmative Action Policy
29. Air Freight Forwarder
30. Alaska Native Corporation
31. Allocable
32. Allocating G&A Expenses to Government Contracts
33. Allowable and Unallowable Cost Policy
34. Alternate
35. Americans with Disabilities Act (ADA)
36. Annual Vacation Leave Policy
37. Anti-Assignment Act
38. Anti-Bribery and Anti-Corruption Policy
39. Appropriated Funds
40. Approval of Outside Legal Counsel - Policy
41. Approved Program
42. Architect-Engineer Contract Administration Support Systems
43. Architect-Engineering Services
44. Arm's Length Transaction
45. Armed Services Board of Contract Appeals
46. Arms Export Control Act (AECA)
47. Asset Acquisition Statement - IRS Form 8594
48. Assignable Cost Credit/Deficit
49. Assignable Cost Limitation (Pension Plan)
50. Assisted Acquisition
51. Attorney Client Privilege
52. Audit Reciprocity
53. Audit of Executive Compensation
54. Basic Ordering Agreement
55. Basic Research
56. Bereavement Leave Policy
57. Berry Amendment
58. Best Value
59. Bid & Proposal
60. Bid Protest
61. Bid Sample
62. Bid and Proposal
63. Billing Rate
64. Billing System
65. Biobased Product
66. Blended Rates to Implement Compensation Caps
67. Board of Director Minutes
68. Booking Recognition - Inter/Intra-Company Transactions - Policy
69. Booking a Reserve for Loss on % of Completion Projects
70. Broad Agency Announcement
71. Budgeting and Planning System
72. Building of Work
73. Bundled Contract
74. Business Combination Costs
75. Business Size Representation
76. Business Strategist
77. Business Unit
78. Buying-In
79. CASB Disclosure Statement - Home Office Disclosures
80. CASB Disclosure Statement - Part VI - Other Costs and Credits
81. CASB Disclosure Statement - Part V - Depreciation and Capitalization Practices
82. CASB Disclosure Statement - Section 4.2.0 - General and Administrative (G&A) Expense Pool(s)
83. CASB Disclosure Statement - Section 4.6
84. CAS - 3 areas of Cost Accounting
85. CAS - 9904.416-60 Illustrations
86. CAS - Valuing Basic Ordering Agreements and Contract Modifications
87. CAS 402 - Examples
88. CAS 403 - 3 Factor Formula
89. CAS 403 - Illustrations (Typical Pools, Expenses, Functions and Their Allocation Bases)
90. CAS 403 - State, Local, & Franchise Taxes
91. CAS 407 - Illustrations
92. CAS 408 - Illustrations
93. CAS 410 - Allocation of Business Unit General & Administrative Expenses to Final Cost Objectives - Illustrations
94. CAS 411 - Illustrations
95. CAS 412 - Composition and Measurement of Pension Costs
96. CAS 413 - Adjustment and Allocation of Pension Cost
97. CAS 415 - Illustrations
98. CAS 417 - Cost of Money as an Element of the Cost of Capital Assets under Construction
99. CAS 418 - Allocation of Direct and Indirect Costs
100. CAS 419 - Reserved
101. CAS Board
102. CAS Disclosure Statement - Update Requirements
103. CAS Working Group Item 78-21 CAS 410
104. Cancelling Funds
105. Capability Statements
106. Capital Expenditure
107. Capitalization Policy
108. Capitlization Policy II
109. Causal Beneficial
110. Certiorari
111. Change-of-Name Agreement
112. Change Management Analyst
113. Change Order
114. Chart of Accounts
115. Chief Acquisition Officer
116. Christian Doctrine
117. Civilian Agency Acquisition Council (CAAC)
118. Claim
119. Classified Acquisition
120. Classified Contract
121. Classified Information
122. Cognizant Federal Agency
123. Combatant Commander
124. Combined Financial Statement
125. Commerce Control List (CCL)
126. Commercial Component
127. Commercial Computer Software
128. Commercial Interim Payment
129. Commercial Item Certification
130. Commercial Item Checklist
131. Commercial Item Termination
132. Commercial and Government Entity Number
133. Commercially Available off-the-shelf (COTS) Item
134. Committee of Sponsoring Organizations of the Treadway Commission (COSO)
135. Common Item
136. Compensated Personal Absence
137. Compensation - Broadbanding
138. Compensation - Executive Orders
139. Compensation Audits
140. Compensation Benchmarking
141. Compensation System Deficiencies
142. Compensation System Internal Controls
143. Competition Threshold
144. Compliance of Initial Disclosure Statement
145. Component
146. Composition of Total Costs
147. Confidentiality, Inventions, and Non-Solicitation Agreement
148. Congress
149. Congressional Defense Committees
150. Construction
151. Construction Contractor Appraisal Support System
152. Constructive Termination for Conveince
153. Consulting Agreement
154. Contiguous United States
155. Contingency Operation
156. Contingent Fee Arrangements
157. Continued Portion of Contract
158. Contract
159. ContractClause - Matrix/Form
160. Contract Action
161. Contract Administration Office
162. Contract Bookings and Backlog Policy
163. Contract Brief
164. Contract Clause
165. Contract Clause Refinement II
166. Contract Clause Refinement III
167. Contract Clause Search
168. Contract Closeout - Procedures
169. Contract Closeout Policy
170. Contract Debt
171. Contract Disputes Act of 1978
172. Contract Financing Payment
173. Contract Modification
174. Contract Numbering System
175. Contract Pricing Proposal Cover Sheet - SF1411
176. Contract Sales/Booking Recognition Policy
177. Contract Value
178. Contracting Officer
179. Contractor's Financial Capability
180. Contractor Performance Assessment Reporting System
181. Contractor Purchasing System Reviews (CPSR)
182. Contractor Records Retention
183. Contractor Small Business Subcontracting Plan
184. Contractor TINA Flowdown Certification
185. Controlled Unclassified Information (CUI)
186. Corporate Compliance Programs - Top Elements
187. Corrective Action Request (CAR)
188. Cost Accounting Practice
189. Cost Accounting Practice - Preample J
190. Cost Accounting Practice Change - Examples
191. Cost Accounting Standard 401 - Preambles
192. Cost Accounting Standard 402 - Preambles
193. Cost Accounting Standard 403 - Preambles
194. Cost Accounting Standard 404 - Preambles
195. Cost Accounting Standard 405 - Preambles
196. Cost Accounting Standard 406 - Preambles
197. Cost Accounting Standard 407 - Preambles
198. Cost Accounting Standard 408 - Preambles
199. Cost Accounting Standard 409 - Preambles
200. Cost Accounting Standard 410 - Preambles
201. Cost Accounting Standard 411 - Preambles
202. Cost Accounting Standard 412 - Preambles
203. Cost Accounting Standard 413 - Preambles
204. Cost Accounting Standard 414 - Preambles
205. Cost Accounting Standard 415 - Preambles
206. Cost Accounting Standard 416 - Preambles
207. Cost Accounting Standard 417 - Preambles
208. Cost Accounting Standard 418 - Preambles
209. Cost Accounting Standard 420 - Preambles
210. Cost Accounting Standards Coverage - Determination
211. Cost Center
212. Cost Efficiency Factor - DFAR 215.404-71-5
213. Cost Estimating Policy
214. Cost Estimating Standards
215. Cost Estimating System Requirements
216. Cost Input
217. Cost Objective
218. Cost Proposal Narrative
219. Cost and Pricing Data (Proprietary) Policy
220. Cost and Pricing Data (Proprietary) Procedure
221. Cost of Sales
222. Cost or Managerial Accounting
223. Council of Defense and Space Industry Associations
224. Counterfeit Part
225. Court Cases - Disclosure Under TINA
226. Credits
227. Customary Contract Financing
228. DCAA - Flash Report
229. DCAA - Internal Control Questionnaire and Cost Principles Assessment
230. DCAA - TINA Contract Listing Request
231. DCAA Audit Assignments
232. DCAA Audit Program for Disclosure Statement
233. DCAA Audit Reports - Contractor Responses
234. DCAA Form 1
235. DCAA Interview Questionnaire for Estimators
236. DCAA Management Information System (DMIS)
237. DCAA Reports to Congress
238. DCAA Request for Information Protocols
239. DCAM Section 8
240. DCMA - Corrective Action Request and Process
241. DCMA CPSR Guidebook
242. DCMA Small Business Process
243. DFARS 252.242-7005 Contractor Business System - Timeline
244. DFARS 252.242-7005 Contractor Business System - Withholding
245. DFARS Business System Rule - Monitoring Requirements
246. DFARS Business Systems - Self Certification
247. DFAR 242.75 - Contractor Accounting Systems and Related Controls
248. DLA Internet Bid Board System
249. DOJ Evaluation of Corporate Compliance Programs
250. DSEI Trade Show
251. Daily Time Reporting
252. Data Other Than Certified Cost or Pricing Data
253. Data Universal Numbering System
254. Debarment
255. Defense Acquisition Regulation (DAR) Council
256. Defense Acquisition University
257. Defense Base Act
258. Defense Hotline Online Complaint Form
259. Defense Logistics Agency
260. Defense Production Act of 1950
261. Defense Security Service (DSS)
262. Defense Technical Information Center
263. Defined Contribution Pension Plan
264. Definitized/Definitized Item
265. Delivery Payment
266. Demand Letter (Demand for Payment)
267. Department of Defense
268. Department of Defense Inspector General (DOD IG)
269. Depreciation - Double Declining Balance Method
270. Designated Billing Office
271. Designated Payment Office
272. Detailed Cost Impact (DCI)
273. Determing Allocability
274. Determining Allowability
275. Direct Acquisition
276. Direct Bill Program
277. Direct Commercial Contracts (DCC)
278. Disclosure of Lobbying Activities
279. DoD Competition Memo
280. Dodd-Frank and Conflict Minerals
281. Doing Business With Russia
282. Drug Free WorkPlace Policy
283. Drug Free Workplace
284. Earned Value Management System
285. Economic Order Quantity Funds
286. Economist
287. Electronic Data Access
288. Electronic Data Interchange
289. Electronic Funds Transfer
290. Electronic Subcontracting Reporting System (eSRS)
291. Eligible Entity Employing the Severely Disabled
292. Elimination of CAS Exemption for Overseas Contracts and Subcontracts
293. Employee (Common-Law Employee)
294. Employee Referral Bonus Policy
295. Employee Retirement Income Security Act
296. Employees vs Independent Contractors
297. End Product
298. Enterprise Resource Planning
299. Enterprise Resource Planning (ERP) Systems - Costs
300. Establishing the Baseline for Audit, Determining the Defective Data, and Calculating the Recommended Price Adjustment (Postaward Audits) - DCAM 14-115
301. Estimating - Requirements Contract
302. Estoppel
303. Exceptions to Certified Cost or Pricing Data Requirements (FAR 15.401-1(b))
304. Excluded Parties List System (EPLS)
305. Executive Agency
306. Executive Branch
307. Expense Report Guidance
308. Expiring Funds
309. Export Administration Regulations (EAR)
310. Export Compliance and Administration
311. Export Control Classification Number (ECCN)
312. Extrinsic
313. FAR 15.404-4 Profit
314. FAR 52.216-25
315. FAR 52.216-25, Contract Definitization. 52.244-2, Subcontracts.
316. FAR 52.219-11, Special 8(a) Contract Conditions. 52.219-18, Notification of Competition Limited to Eligible 8(a) Concerns.
317. FAR 52.219-12, Special 8(a) Subcontract Conditions. 52.219-18, Alternate I
318. FAR 52.219-14, Limitations on Subcontracting. 52.219-18, Alternate II
319. FAR 52.219-20 - Notice of Emerging Small Business Set Aside
320. FAR 52.223-13
321. FAR 52.223-14
322. FAR 52.232-25
323. FAR 52.232-30
324. FAR 52.232-33
325. FAR 52.232-34
326. FAR 52.232-35
327. FAR 52.232-36
328. FAR 52.233-1
329. FAR 52.233-3
330. FAR 52.234-2
331. FAR 52.234-3
332. FAR 52.234-4
333. FAR 52.236-27
334. FAR 52.236-28
335. FAR 52.247-51
336. FAR 52.247-56
337. FAR 52.247-62
338. FAR 52.248-1
339. FAR 52.248-2
340. FAR 52.248-3
341. FAR and DFAR Thresholds
342. Facilities Capital
343. Facilities Cost of Capital - Computation Details
344. Factors in Proper Disclosure Under TINA
345. False Claims Act
346. Family and Medical Leave Act
347. Federal Accounting Standards Advisory Board
348. Federal Acquisition Regulation (FAR)
349. Federal Awardee Performance and Integrity Information System
350. Federal Business Opportunities (FedBizOpps)
351. Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS)
352. Federal Information Security Management Act (FISMA)
353. Federal Procurement Data System (FPDS)
354. Federal Register
355. Federal Supply Schedules
356. Federal Travel Regulations (FTR)
357. Fee/Profit - Statutory Limits
358. Final Cost Objective
359. Final Indirect Cost Rate
360. Financial Accounting
361. Financial Accounting Standards No. 141 - Business Combinations
362. Financial Analyst
363. Financial Conflict of Interest Policy
364. Financial and Risk Profile, Assessment, and Compliance and Training Plan
365. Firm-fixed-price, level-of-effort term contracts
366. Five-Year Limit on Government Contracts
367. Flexible Work Schedule Policy
368. Floorchecks and Employee Interviews
369. Foreign Corrupt Practices Act
370. Foreign Currency Translation Costs
371. Foreign Military Financing (FMF)
372. Foreign Ownership, Control, or Influence (FOCI)
373. Forward Pricing Rate Agreement
374. Forward Pricing Rate Agreements - TINA Certification
375. Forward Pricing Rate Proposal Adequacy Checklist (DFARS CASE 2012-D035)
376. Forward Pricing Rate Recommendation
377. Forward Pricing Rates/Forward Pricing Rate Agreements (FAR 42.17)
378. Franken Amendment
379. Fraud Indicators
380. Free On Board
381. Free on Board Destination
382. Free on Board Origin
383. Full CAS Coverage
384. Full and Open Competition
385. Fund Code Appropriations
386. Funded Pension Cost
387. Funding Agency (Pension)
388. Gateway Airport Abroad
389. Gateway Airport in the United States
390. General Accounting Policy
391. General Audit Policy for Compensation System Review(s) (CSR)
392. General Dollar Magnitude (GDM)
393. General Public
394. General and Administrative (G&A) Expense
395. Generally Accepted Government Auditing Standards
396. GovCwiki Structure
397. Government Equipment/Property Policy
398. Government Industry Data Exchange Program (GIDEP)
399. Government Property Questionaire
400. Government Remedies Under TINA
401. Government Wide Acquisition Contract
402. HUBZone Contract
403. Her Majesty's Revenue & Customers (HRMC)
404. Hiring Current and Former US Government Employees Policy
405. Historically Black College or University
406. Historically Underutilized Business Zone
407. History of the DFARS Business System Rule
408. Home Office
409. Home Office Allocation Policy
410. Home Office Policy
411. Homogeneous Cost Pool
412. Human Trafficking Regulations in Government Contracts
413. IAS 38 Intangible Assets
414. IR&D Cost Required/Not Required by a Contract
415. Immediate-Gain Actuarial Cost Method
416. Implied Certification
417. Implied Duty of Good Faith and Fair Dealing
418. Inclement Weather and Emergency Closure Policy
419. Incomplete Pages
420. Incurred Cost Proposal Requirements-(52.216-7(d)(2)(iii)
421. Incurred Cost Submission (ICS) Adequacy Checklist
422. Independent Contractor
423. Indirect Allocation Base
424. Indirect Cost Rate
425. Indirect Costs
426. Indirect Rates - Tracking Variances
427. Indo Pacific International Maritime Exposition
428. Industrial Base Assessments
429. Ineligible
430. Information Technology Use Policy
431. Inherently Governmental Function
432. Insurance Administration Expenses
433. Intangible Capital Asset
434. Intellectual Property
435. InterAgency Acquisition
436. Interagency Suspension and Debarment Committee (ISDC)
437. Interested Party
438. Interim Vouchers
439. Internal Audit Policy
440. Internal Audit Records - Court Cases
441. Internal Control Audit Planning Summary (ICAPS)
442. Internal Controls - Advisors
443. Internal Controls - Contracts
444. Internal Controls - Inventory
445. Internal Controls - Manual Journals
446. Internal Controls - Revenue
447. International Air Transportation
448. Internet Policy
449. Intra/Inter-Company, Affiliate, or Subsidiary Transactions. Are they Subcontracts?
450. Intrinsic
451. Inventory Valuation - Methods
452. Invoice Payment
453. Joint Travel Regulations (JTR)
454. Joint Venture - Contract Execution
455. Joint Venture Agreement (Template)
456. Judicial Branch
457. Jury and Witness Duty Leave Policy
458. Key Considerations for Internal Audit Activities
459. Labor Surplus Area
460. Labor Surplus Area Concern
461. Latent Defect
462. Leave of Absence Without Pay
463. Legislative Branch
464. Liability for False Certification of Final Indirect Costs
465. Life Insurance
466. Liquidate
467. Liquidating Progress Payments
468. Lodging -300% Rule
469. Long Term Agreement
470. Long Term Assignment
471. Lowest Price, Technically Acceptable
472. MMAS Review Eligibility
473. Major Commands
474. Major System
475. Make-or-Buy Programs
476. Make or Buy Program
477. Management System Regarding Compliance with SF 1408
478. Mandatory Annual Audit Requirements (MAARs)
479. Mandatory Disclosure Policy
480. Market Value of Assets (Pension)
481. Marketing Consultant
482. Material Inspection and Receiving Report
483. Meals and Incidental Expense
484. Measurement of Costs
485. Mentor-Protege Program
486. Micro-Purchase Threshold
487. Military Leave Policy
488. Minority Institution of Higher Education
489. Modified CAS Coverage
490. Multi-Employer Pension Plan
491. Multiple Award Schedule
492. NASA - Structured Profit/Fee
493. National Defense
494. Net Awards
495. New York Executive Order 16
496. No Harassment Policy
497. Non-Disclosure Agreement Policy
498. NonDevelopmental Item
499. Nonforfeitable (Pension Plan)
500. Nonseverable Deliverable

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