Government Contract Costs & Pricing, 2d

Karen L. Manos

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Last Updated: 6/18/2009

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Description

This work provides in depth treatment of the principal regulations governing the negotiation, administration, and settlement of Government contracts, the Federal Acquisition Regulation (FAR), and the Cost Accounting Standards (CAS). It also provides expert practical advice including a detailed discussion of each FAR cost principle and CAS section and the underlying statues, review of and cites to interpretive case law, and internal agency guidance. Relevant sections from each FAR cost principle and CAS section are reprinted in each text section.

Features

Evaluates the procedures for avoiding and resolving disputes
Appendices also include CAS Board Disclosure Statements, a glossary of acronyms, table of cases, and topical index
Understand the relevant cost regulation or statute and assess the impact of statutes and regulatory history
Gives you a detailed review of the rules governing contract pricing, financing, administration, audit, changes, and terminations
Discusses the history of the cost and pricing regulations, providing an analytical framework to examine
Appendices include reprints of the pre-FAR and pre-CAS cost and pricing regulations, CAS Working Group items
Provides an overview of the disputes and appeals process and Government remedies for fraud and corruption

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Table of Contents (PDF) »

Table of Authorities (PDF) »

Index (PDF) »

Summary Of Contents

Summary of Contents (PDF) »

Volume 1
- Part I. Overview
  Chapter
  1. Introduction
  2. Historical Background
  3. Analytical Framework
  4. Types of Contracts
  5. Contracting Methods
- Part II. Cost Principles
  1. Cost Principles Overview
  2. General Cost Principles for Contracts With Commercial Organizations
  3. FAR 31.205–1, Public Relations and Advertising Costs
  4. FAR 31.205–2 [Reserved]
  5. FAR 31.205–3, Bad Debts
  6. FAR 31.205–4, Bonding Costs
  7. FAR 31.205–5 [Reserved]
  8. FAR 31.205–6, Compensation for Personal Services
  9. FAR 31.205–7, Contingencies
  10. FAR 31.205–8, Contributions or Donations
  11. FAR 31.205–9 [Reserved]
  12. FAR 31.205–10, Cost of Money
  13. FAR 31.205–11, Depreciation
  14. FAR 31.205–12, Economic Planning Costs
  15. FAR 31.205–13, Employee Morale, Health, Welfare, Food Service, and Dormitory Costs and Credits
  16. FAR 31.205–14, Entertainment Costs
  17. FAR 31.205–15, Fines, Penalties, and Mischarging Costs
  18. FAR 31.205–16, Gains and Losses on Disposition or Impairment of Depreciable Property or Other Capital Assets
  19. FAR 31.205–17, Idle Facilities and Idle Capacity Costs
  20. FAR 31.205–18, Independent Research and Development and Bid and Proposal Costs
  21. FAR 31.205–19, Insurance and Indemnification
  22. FAR 31.205–20, Interest and Other Financial Costs
  23. FAR 31.205–21, Labor Relations Costs
  24. FAR 31.205–22, Lobbying and Political Activity Costs
  25. FAR 31.205–23, Losses on Other Contracts
  26. FAR 31.205–24, Maintenance and Repair Costs
  27. FAR 31.205–25, Manufacturing and Production Engineering Costs
  28. FAR 31.205–26, Material Costs
  29. FAR 31.205–27, Organization Costs
  30. FAR 31.205–28, Other Business Expenses
  31. FAR 31.205–29, Plant Protection Costs
  32. FAR 31.205–30, Patent Costs
  33. FAR 31.205–31, Plant Reconversion Costs
  34. FAR 31.205–32, Precontract Costs
  35. FAR 31.205–33, Professional and Consultant Service Costs
  36. FAR 31.205–34, Recruitment Costs
  37. FAR 31.205–35, Relocation Costs
  38. FAR 31.205–36, Rental Costs
  39. FAR 31.205–37, Royalties and Other Costs For Use of Patents
  40. FAR 31.205–38, Selling Costs
  41. FAR 31.205–39, Service and Warranty Costs
  42. FAR 31.205–40, Special Tooling and Special Test Equipment
  43. FAR 31.205–41, Taxes
  44. FAR 31.205–42, Termination Costs
  45. FAR 31.205–43, Trade, Business, Technical, and Professional Activity Costs
  46. FAR 31.205–44, Training and Education Costs
  47. FAR 31.205–45 [Reserved]
  48. FAR 31.205–46, Travel Costs
  49. FAR 31.205–47, Costs Related to Legal and Other Proceedings
  50. FAR 31.205–48, Deferred Research and Development Costs
  51. FAR 31.205–49, Goodwill
  52. FAR 31.205–50 [Reserved]
  53. FAR 31.205–51, Costs of Alcoholic Beverages
  54. FAR 31.205–52, Asset Valuations Resulting From Business Combinations
Volume 2

Part III. Cost Accounting Standards
1. Cost Accounting Standards Overview
2. CAS–FAR Conflicts
3. CAS 401, Consistency in Estimating, Accumulating and Reporting Costs
4. CAS 402, Consistency in Allocating Costs Incurred For The Same Purpose
5. CAS 403, Allocation of Home Office Expenses to Segments
6. CAS 404, Capitalization of Tangible Assets
7. CAS 405, Accounting For Unallowable Costs
8. CAS 406, Cost Accounting Period
9. CAS 407, Use of Standard Costs For Direct Material and Direct Labor
10. CAS 408, Accounting For Costs of Compensated Personal Absence
11. CAS 409, Depreciation of Tangible Capital Assets
12. CAS 410, Allocation of Business Unit General and Administrative Expenses to Final Cost Objectives
13. CAS 411, Accounting For Acquisition Costs of Material
14. CAS 412, Cost Accounting Standard For Composition and Measurement of Pension Cost
15. Adjustment and Allocation of Pension Cost
1. CAS 414, Cost of Money as an Element of the Cost of Facilities Capital
2. CAS 415, Accounting For the Cost of Deferred Compensation
3. CAS 416, Accounting For Insurance Costs
4. CAS 417, Cost of Money as an Element of the Cost of Capital Assets Under Construction
5. CAS 418, Allocation of Direct and Indirect Costs
6. [Reserved]
7. CAS 420, Accounting For Independent Research and Development Costs and Bid and Propasal Costs
8. Accounting For Costs of Post–Retirement Benefits Other Than Pensions
9. Cost Accounting Standards For Educational Institutions
Part IV. Contract Pricing, Administration, Termination, and Settlement
1. Contract Pricing
2. Contract Funding and Financing
3. Contract Administration & Audit
4. Contract Modifications, Changes and Delays
5. Contract Terminations

Volume 3

Part V. Disputes, Appeals and Remedies
1. Contract Disputes Act
2. Federal Court Proceedings
3. Government Remedies For Procurement Fraud, Corruption, and Other Improper Business Practices
Appendix
1. Treasury Decision 5000. Section 26.9 (August 9, 1940)
2. Explanation of Principles For Determination of Costs Under Government Contracts ("Green Book") (April 1942)
3. Armed Services Procurement Regulation, Section XV (May 19, 1948)
4. Armed Services Procurement Regulation, Section XV (November 2, 1959)
5. Department of Defense Working Group Items (February 24, 1976—April 10, 1981)
6. Form CASB DS–1, Disclosure Statement
7. Form CASB DS–2, Disclosure Statement For Educational Institutions