Allocating Corporate G and A Expenses and Establishing Fee/Profit for GOCO Contracts.
Abstract
It is the Army's practice not to recognize corporate G and A expenses on cost-reimbursable contracts for Government-owned, contractor-operated (GOCO) ammunition plants. Since, in some cases, GOCO contractors may be absorbing corporate G and A expenses in their fees, the problem of allocating and absorbing G and A costs on GOCO contracts becomes entwined with profit policy. This study provides a comprehensive analysis of policy considerations in allocating corporate G and A expenses and establishing fees on GOCO contracts. Recommended methods for handling corporate G and A expenses and fee/profit on GOCO ammunition contracts are provided in the study.
Document Details
- Document Type
- Technical Report
- Publication Date
- Mar 01, 1975
- Accession Number
- ADA011221
Entities
People
- Keith A. Ulrich