Though the Court, unfortunately, did not address cost accounting standards in spite of the fact the contracts in question were CAS covered, all commentators stress the benefit test is not required for a determination of allocation. Under CAS, once it is decided a cost is allocable (that is traceable) to a contract there is no other test for allocability. Most CAS covered contractors accrue the costs of defending employment litigation as an indirect cost, most often included in their G&A pool. As CAS 410 (allocation of G&A costs) requires, allocation of G&A expense to final cost objectives require use of a cost input base representing total activity of the business unit which includes government contracts. To determine that FAR imposes an additional "benefit" test would set up an unnecessary conflict between CAS and FAR.

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