Cost Accounting Standard 402 - Contract Terminations
Though CAS 402 requires a contractor to classify consistently all costs in like circumstances as either direct or indirect, termination regulations permit contractors to treat otherwise indirect costs as direct for purposes of computing allowable termination costs. To resolve this obvious inconsistency, the government has maintained that terminations result in circumstances that are not "like circumstances." However, if treatment of costs between different termination claims are different, then the contractor will be cited for a CAS 402 violation.
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