Allocation of Home Office Expenses to Segments and Business Unit General and Administrative Expenses to Final Cost Objectives

Abstract

The allocation of indirect costs to federal government contracts is based on principles of cost accounting contained in the cost principles, the Cost Accounting Standards (CAS), and Generally Accepted Accounting Principles (GAAP). This thesis discusses the application of these rules to the allocation of two types of indirect cost: home office expenses, and general and administrative (G and A) expenses. It also addresses relevant decisions in the federal courts and boards of contract appeal.

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Document Details

Document Type
Technical Report
Publication Date
Feb 16, 1992
Accession Number
ADA252578

Entities

People

  • Stephen T. Lynch

Organizations

  • Air Force Institute of Technology

Tags

Communities of Interest

  • Human Systems
  • Weapons Technologies

DTIC Thesaurus Topics

  • Business Administration
  • Commerce
  • Contractors
  • Contracts
  • Employment
  • Government Procurement
  • Governments
  • Law
  • Management Personnel
  • Manufacturing
  • Money
  • National Security
  • Organizational Structure
  • Personnel Management
  • Procurement
  • Production
  • Quality Control

Readers

  • Defense Financial Management and Audit.
  • Life Cycle Cost Analysis