Overhead Costs: Unallowable Costs Charged by Rockwell Corporation, Rocketdyne Division.

Abstract

Overhead cost submissions are used to establish final overhead rates that determine reimbursements under cost-type contracts and to provide the historical cost basis for overhead rates that are used to negotiate fixed-price contracts. The Federal Acquisition Regulation (FAR) cost principles require government contractors to identify and exclude unallowable costs from overhead submissions. The Department of Defense provides administrative contract support to NASA at Rocketdyne. The overhead submissions are reviewed by DCAA for allowability. About 80 percent of Rocketdyne's sales are under government cost reimbursable-type contracts.

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Document Details

Document Type
Technical Report
Publication Date
Dec 01, 1994
Accession Number
ADA290711

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  • United States Government Accountability Office

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