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• FAR 52.232-7 - Payments under Time-and-Materials and Labor-Hour Contracts
  '''(4)''' '''The hourly rates shall include wages, indirect costs, general and administrative expense, and profit'''. Fractional parts of an hour shal :(ii) Allocated in accordance with the Contractor's written or established accounting practices; and
  15 KB (2,318 words) - 15:01, 9 April 2015
• FAR 52.232-12 - Advance Payments
  ...nd report cash disbursements and balances as required by the administering office. The Contractor shall apply terms similar to this clause to any advance pay ... under the contract and related interest charges and (2) the administering office has approved in writing the release of any funds due and payable to the Con
  43 KB (6,571 words) - 09:48, 1 June 2015
• WG 76-8 - Interim Guidance on Use of the Offset principle in Contract Price Adjustments Resulting from Accounting Changes
  ...n Use of the Offset Principle in Contract Price Adjustments Resulting from Accounting Changes<ref>Working Group 76-8, 17 December 1976; Can be found at:https://a ... conditions under which a change to either a disclosed or established cost accounting practice may be made. These changes are generally referred to as "voluntar
  5 KB (845 words) - 13:06, 22 April 2014
• CASB Disclosure Statement - Part V - Depreciation and Capitalization Practices
  ... be included in the submission by the segment as indicated on page (i) 4., General Instructions.''' ==General Instructions, Page (i), Item 4==
  1 KB (199 words) - 13:31, 17 September 2014
• CASB Disclosure Statement - Home Office Disclosures
  ==Home Office Disclosures<ref>Page (i), Item 4, General Instructions; FORM CASB DS-1 (REV 2/96)</ref>== Each Home Office required to disclose its cost accounting practices for measuring, assigning and allocating its costs to segments per
  1 KB (185 words) - 13:10, 5 April 2017
• Cost Accounting Practice Change - Examples
  ...ion of costs to cost objectives should be considered to be changes in cost accounting practice.</big>''' ...strations of changes which do not meet the definition of "Change to a cost accounting practice."</ref>==
  6 KB (951 words) - 16:28, 25 April 2016
• Postaward Audit - DCAA
  **d. The detailed audit steps are intended to be general guidance and should be expanded or eliminated as necessary to fit the curre ...ne if it includes a reliance statement. If the PNM is not available in the office, obtain a copy from the contracting officer. If there is no reliance statem
  53 KB (8,184 words) - 12:01, 28 March 2015
• Accounting for Business Combinations
  ==7-1704 Accounting for Business Combinations<ref>Defense Contract Audit Manual 7-1704.1</ref>= ...uidance relating to the valuation or write-up of assets under the purchase accounting method, see 7-1705 below.
  16 KB (2,503 words) - 14:34, 21 August 2014
• Forward Pricing Rate Proposal Adequacy Checklist (DFARS CASE 2012-D035)
  ! Submission Item !! General Instructions !! PROPOSAL PAGE No. (if applicable) !! If not provided, EXPLA ::1. Whether your organization is subject to cost accounting standards (CAS);
  8 KB (1,192 words) - 10:29, 2 November 2015
• Cost Proposal Narrative
  Office hours are 8:30 a.m. to 5:30 p.m., Monday through Friday, with one hour per ...ge all other ODCs listed in the RFP as indirect costs in our DCAA approved accounting system. In accordance with our CASB Disclosure Statement, [''Contractor'']
  12 KB (1,658 words) - 15:31, 22 April 2015
• Cost Accounting Standard 403 - Preambles
  ==Preambles to Cost Accounting Standard 403== ===Allocation of Home Office Expenses to Segments===
  43 KB (6,526 words) - 15:13, 14 January 2019
• Cost Accounting Standard 404 - Preambles
  ==Preambles to Cost Accounting Standard 404== ....L.91-379, 50 U.S.C.App. 2168), which provides for the development of Cost Accounting Standards to be used in connection with negotiated national defense contrac
  37 KB (5,445 words) - 10:09, 1 March 2015
• Cost Accounting Standard 413 - Preambles
  ==Preambles to Cost Accounting Standard 413, Adjustment and Allocation of Pension Cost== ...b.L.91-379, 50 U.S.C.App. 2168, which provides for the development of Cost Accounting Standards to be used in connection with negotiated national defense contrac
  43 KB (6,726 words) - 11:49, 3 March 2015
• Cost Accounting Standard 416 - Preambles
  Preambles to Cost Accounting Standard 416, Accounting for Insurance Costs
  36 KB (5,591 words) - 21:25, 26 February 2015
• Cost Accounting Standard 420 - Preambles
  ==Preambles to Cost Accounting Standard 420, Accounting for Independent Research and Development Costs and Bid and Proposal Costs== ...neral Accounting Office Report on the Feasibility of Applying Uniform Cost Accounting Standards to Negotiated Defense Contracts. The report referenced problem ar
  31 KB (5,022 words) - 13:07, 3 March 2015
• Federal Acquisition Regulation (FAR)
  This part sets forth basic policies and general information about the Federal Acquisition Regulations System including purp ===(a)General===
  20 KB (2,201 words) - 11:31, 30 March 2015
• General Audit Policy for Compensation System Review(s) (CSR)
  a. Refer to 5-103 for general audit policy for the audit of contractor accounting and management systems and related internal controls. ...y planned and performed for major contractors. However, if the field audit office has sufficiently documented that the compensation system for a particular n
  1 KB (162 words) - 08:37, 5 April 2015
• Table 15-2 -- Instructions for Submitting Cost/Price Proposals When Certified Cost or Pricing Data Are Required
  ==I. -- General Instructions== :(4) Name of contract administration office (if available);
  19 KB (2,789 words) - 19:58, 14 April 2015
• Cost Accounting Standard 410 - Preambles
  ==Preambles to Cost Accounting Standard 410 - Allocation of Business Unit General and Administrative Expenses to Final Cost Objectives== ...based in part on the “Report on The Feasibility of Applying Uniform Cost-Accounting Standards to Negotiated Defense Contracts,” which cited the allocation of
  53 KB (8,842 words) - 16:31, 1 March 2021
• Questionnaire on Method and Allocation of Costs (QMAC)
  Cost Accounting Standards Board; Applicability of Cost Accounting Standards Coverage '''SUMMARY:''' The Cost Accounting Standards (CAS) Board is revising the criteria applicable to United Kingdom
  9 KB (1,347 words) - 13:08, 3 August 2021