Accounting for Government Contracts--Cost Accounting Standards
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This treatise is intended to guide those professionals involved in contract administrations in both private industry and government procurement circles. The comprehensive coverage in the treatise provides the theoretical and conceptual bases for each standard. The discussion in this treatise draws heavily upon Cost Accounting Standards Board (CASB) documents; the Defense Contract Audit Manual, boards of contract appeals cases, court cases, and presentations by government procurement officials, CPA firms and contractors. The volume is divided essentially into two parts. The first nine chapters introduce the general background and conceptual underpinnings of the Cost Accounting Standards, discuss various aspects of contract administration under CASB regulations, detail the applicability of the standards and regulations to contractors and to contracts, and outline the procedures involved in preparing cost impact proposals for changes in cost accounting practice and in making contract price adjustments. The remaining 20 chapters discuss each standard in detail, with extensive cross-referencing to important interrelationships among the standards.
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Table of contents
Ch 1 Development and Effect of Cost Accounting Standards
Ch 2 Contract Administration and Appeals
Ch 3 Applicability of CASB Standards, Rules, and Regulations
Ch 4 CAS Contract Clauses and Compliance
Ch 5 Change to a Cost Accounting Practice
Ch 6 Disclosure Statement
Ch 7 Cost Impact Proposals and Contract Price Adjustments
Ch 8 Materiality
Ch 9 Special Allocation Methodologies
Ch 10 CAS 401--Consistency in Estimating, Accumulating, and Reporting Costs
Ch 11 CAS 402--Consistency in Allocating Costs Incurred for the Same Purpose
Ch 12 CAS 403--Allocation of Home Office Expenses to Segments
Ch 13 CAS 404--Capitalization of Tangible Assets
Ch 14 CAS 405--Accounting for Unallowable Costs
Ch 15 CAS 406--Cost Accounting Period
Ch 16 CAS 407--Use of Standard Costs for Direct Material and Direct Labor
Ch 17 CAS 408--Accounting for Costs of Compensated Personal Absence
Ch 18 CAS 409--Depreciation of Tangible Capital Assets
Ch 19 CAS 410--Allocation of Business Unit
General and Administrative Expenses to Final Cost Objectives
Ch 20 CAS 411--Accounting for Acquisition Costs of Material
Ch 21 CAS 412--Composition and Measurement of Pension Cost
Ch 22 CAS 413--Adjustment and Allocation of Pension Cost
Ch 23 CAS 414--Cost of Money as an Element of the Cost of Facilities Capital
Ch 24 CAS 415--Accounting for the Cost of Deferred Compensation
Ch 25 CAS 416--Accounting for Insurance Costs
Ch 26 CAS 417--Cost of Money as an Element of the Cost
of Capital Assets Under Construction
Ch 27 CAS 418--Allocation of Direct and Indirect Costs
Ch 28 CAS 420--Accounting for Independent Research and Development
Costs and Bid and Proposal Costs
Ch 29 Significant Regulatory Issues That Affect Cost Accounting Standards
Appendix I Model Disclosure Statement
Appendix II CAS Definition Cross-Reference
Appendix III CAS Working Group Papers