SPECIFIC ACCOUNTING REQUIREMENTS in .NET framework

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373 SPECIFIC ACCOUNTING REQUIREMENTS
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capacity) and cost accounting practice changes Increased overhead costs that are not the result of cost accounting practice changes are not recoverable under existing rm- xed-price contracts since the prices for these contracts have already been established Since restructuring decisions bene t future operations, contractors should attempt to negotiate advance agreements to recover such costs over future periods By amortizing the costs over future years, contractors can recover a portion of such costs in pricing new rm- xed-price contracts Advance agreements are required for recovery of restructuring costs on defense contracts; in addition, restructuring costs generally be recoverable only if the Undersecretary of Defense (Acquisition, Technology, and Logistics) or the Principal Deputy determines that the audited projected savings for DOD resulting from restructuring exceeds the restructuring costs by a factor of at lest two to one or the cost allowed and the business combination will result in the preservation of a needed critical capability Other costs for which advance agreements may be particularly important include:
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Compensation for personal services Use charges for fully depreciated assets Deferred maintenance costs Precontract costs Independent research and development and bid and proposal costs Royalties and other costs for use of patents Selling and distribution costs Travel and relocation costs, as related to: special or mass personnel movements; travel via
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contractor-owned, -leased, or -chartered aircraft; or maximum per diem rates
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Costs of idle facilities and idle capacity Severance pay to employees on support service contracts Plant reconversion Professional services (eg, legal, accounting, and engineering) General and administrative costs, particularly with regard to construction, job-site, architect-
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engineer, facilities, and government-owned contractor operated (GOCO) plant contracts Costs of construction plant and equipment Costs of public relations and advertising Training and education costs Given the potentially controversial nature of many of the costs listed in FAR 31109, it is readily understandable why they are suggested as items for which advance agreements may be appropriate (ii) Composition of Total Allowable Costs The cost principles of commercial organizations de ne the total cost of a contract as the sum of the allowable direct and indirect costs allocable to the contract, less allocable credits, plus any allocable cost of money Credits are de ned as the applicable portion of income, rebates, allowances, and other credits that relate to allowable costs Credits can be given to the government as either cost reductions or cash refunds The distinction between direct and indirect costs is a signi cant concept in the cost principles A direct cost is identi able with a speci c nal cost objective (eg, the contract), whereas indirect costs are incurred for more than one cost objective However, direct costs of insigni cant amounts may be treated as indirect costs for administrative convenience Consistent application of criteria for identifying costs as either direct or indirect is emphasized Once a cost is identi ed as a direct cost to a particular contract, the same type of cost, incurred in similar circumstances, may not be included in any indirect expense pool allocated to that contract or any other contract The cost principles do not prescribe which costs should be charged as direct as opposed to indirect The criteria for charging direct versus indirect should be based on an analysis of the nature of the particular contractor s business and contracts The criteria should be codi ed into a written
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ACCOUNTING FOR GOVERNMENT CONTRACTS
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statement of accounting principles and practices for classifying costs and for allocating indirect costs to contracts (iii) Factors Affecting Allowability (Federal Acquisition Regulation 31201) Costs are not allowable merely because they were determined by application of the company s established accounting system Factors considered in determining the allowability of individual cost items include: (1) reasonableness; (2) allocability; (3) CAS, if applicable, or generally accepted accounting principles (GAAP) and practices appropriate in the particular circumstances; (4) terms of the contract; and (5) limitations speci ed in the cost; principles A company should succeed in obtaining reimbursement for incurred costs if the contracting of cer believes that all these criteria have been met
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Reasonableness Reasonableness has been one of the more dif cult concepts in the regulations, and understandably so in view of the substantially subjective nature of the concept The cost principles consider a cost to be reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person in the conduct of competitive business The cost principles recognize that reasonableness must often be determined on a case-by-case basis, considering the speci c circumstances, nature, and amount of the cost in question Reasonableness determinations depend on a variety of considerations and circumstances, including whether:
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The cost is generally recognized as ordinary and necessary for conducting business or per-
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