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Path: Consulting Services arrow Report & Digest arrow GCA Digest Articles arrow GCA Digest 2006

GCA Digest 2006
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Item Title
Contract Financing Terms
Cost Accounting Standard 406 - Use of Estimates for Contract Closing
Cost Accounting Standard 406 - Consistency for Accrual, Deferral and Adjustment Practices
Cost Accounting Standard 406 - Accounting Period for Pools and Bases
Cost Accounting Standard 406 - Exceptions to the General Rule
Cost Accounting Standard 406 - General Rule for a Cost Accounting Period
Financial Data Comparing Professional Services Contractors
Roll Forward Rule Changes - Misunderstanding of CAS 406
Roll Forward Rule Changes - Impracticality of the Alternative Techniques
Roll Forward Rule Changes - DCMA’s Reversal
Roll Forward Rule Changes - Background
Pricing Strategy - Two overhead rates
Pricing strategy - One Overhead Rates
Creation of Overhead Rates When a New Facility is Anticipated - Pricing strategy
SAIC Alerts
Developments in Defective Pricing - Subcontractor Defective Pricing Liability
Developments in Defective Pricing - United Technologies Corp. (ASBCA No. 51410)
Developments in Defective Pricing - Basics of Defective Pricing
Processing Security Clearance Applications - Outlook on Industry
Processing Security Clearance Applications - Current Situation
Processing Security Clearance Applications - The Applications Process
Status of Processing Security Clearance Applications
Review of Procurement And Costing Issues in 2005 - Costs
Terminations for Convenience
Claims - Contract Interpretation
Claims - Equitable Adjustments
Claims - Government Interference and Delay
Claims - Constructive Changes
Claims - Breach of Contract
Protests of Award Decisions - Discussions
Protests of Award Decisions - Past Performance
Protests of Award Decisions - Evaluating Negotiated Contract Proposals
Protests of Award Decisions - Unbalanced Bids
Protests of Award Decisions - Contract Formations
Protests of Award Decisions - Interested Party
Auditor Wants to Question Deferred Compensation Expense - Our Response
Auditor Wants to Question Deferred Compensation Expense - Auditor’s Positions
Small Business Financing Decisions on Cost and Pricing - Implication for Government Contracting
Impact of Small Business Financing Decisions on Cost and Pricing - Small Business Behavior
Decisions on Travel and Relocation - Subleases Must Be Appropriate Business Transactions
Decisions on Travel and Relocation - Employee’s Spouse Must be Right Spouse At Right Time
Decisions on Travel and Relocation - No M&IE When Relocating to an Area Where Employee owns a home
Recent Decisions on Travel and Relocation Costs - Employees Park at Airports at Their Own Risk
Recent Decisions on Travel and Relocation Costs - Specialist Recommendation Trumps General Physician
Accounting for IR&D Costs - Loss Claim on Computer Sales Not Properly Offset
Accounting for IR&D Costs - Contract Decreases Can Offset Other Increases
Accounting for IR&D Costs - Was CAS 418 Violated
Accounting for IR&D Costs - Facts
Accounting for IR&D Costs - The Decision
Accounting for IR&D Costs - Facts of the Case
 
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DIGEST FEATURES
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  • Analyzing a Cost Principle or Cost Accounting Standard
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