1. The contract agent shall include the following clause “Disclosure and consistency of cost accounting practices – Foreign groups” in negotiated contracts if the contract is concluded with a foreign company and the contract is not exempted under article 9903.201-1 (see 9903.201-2(e)). This section is presented as a list of direct costs related to materials, direct labour and other direct costs. Be prepared to disclose for any direct material expense. (i) If the disclosure statement is appropriate, notify the Contractor in writing and provide the auditor with a copy to the client if the proposal triggers the submission of a disclosure statement. The adequacy notice sets out the following definitions – 9903 301. (a) The following definitions apply in this chapter 99. Accrued benefit cost method. See 9904.412-30 Cumulative costs. See 9904.401-30 Actual Present Value. See 9904.416-30. Actual costs.
See 9904.401-30 for the broader definition and 9904.407-30 for a more limited definition that applies only to the standard on the use of standard costs for direct materials and direct labour. Actuarial assumption. See 9904.412-30 or 9904.413-30. See 9904.412-30 or 9904.413-30. See 9904.412-30 or 9904.413-30. See 9904.412-30 or 9904.413-30. See 9904.412-30 or 9904.413-30. See 9904.402-30, 9904.403-30, 9904.406-30, 9904.410-30, 9904.411-30, 9904.418-30 or 9904.420-30. See 9904.404-30. Allocation of costs to analytical accounting periods. See 9903.302-1 (b). Tender and quotation costs (B&P).
See 9904.420-30. See 9904.410-30, 9904.411-30 or 9904.414-30. Contract covered by the CAS as used in this Part means any negotiated contract or subcontract in which a CAS clause is to be included. Category of equipment. See 9904.411-30. Transition to a cost accounting practice. See 9903.302-2. Compensated personal absence. See 9904.408-30. Cost accounting practice. See 9903.302-1 Cost entry.
See 9904.410-30 Cost Target. See 9904.402-30, 9904.406-30, 9904.410-30 or 9904.411-30. Fixed capital costs for institutions. See 9904.414-30 The current service as used in this part means that a contractor has received an order but has not yet received notification of the final acceptance of all supplies, services and data (including options) to be delivered under the contract. Deferred remuneration. See 9904.415-30 Defined Benefit Pension Plan. See 9904.412-30 Defined Contribution Pension Plan. See 9904.412-30 Direct costs. See 9904.402-30 or 9904.418-30. See 9904.405-30.
The declaration as used in this Part means the disclosure declaration required by 9903.202-1. Claim. See 9904.408-30. Cost estimate. See 9904.401-30 Explicitly non-refundable fees. See 9904.405-30. See 9904.414-30 Final Cost Target. See 9904.402-30 or 9904.410-30th fiscal year. See 9904.406-30. Board costs covered.
See 9904.412-30 Funding Agency. See 9904.412-30 General and administrative (G&A) expenses. See 9904.410-30 or 9904.420-30. See 9904.403-30 or 9904.420-30. See 9904.413-30. Independent research and development (IR&D) costs. See 9904.420-30. Indirect costs. See 9904.402-30, 9904.405-30, 9904.418-30 or 9904.420-30.
See 9904.401-30, 9904.402-30, 9904.406-30 or 9904.418-30. See 9904.416-30. Intangible capital. See 9904.414-30 or 9904.417-30. See 9904.407-30 Labor Price Standard. See 9904.407-30 Working Time Standard. See 9904.407-30 Material costs by standard. See 9904.407-30 Material Inventory Register. See 9904.411-30. Material price standard.
See 9904.407-30 Material Quantity Standard. See 9904.407-30 Cost Measurement. See 9904.302-1 (c). Average mobile cost. See 9904.411-30. See 9904.412-30 Negotiated Subcontracting as used in this Part means any subcontract, other than a fixed-price subcontract, performed by a contractor or subcontractor upon receipt of bids from at least two persons who are not related to each other or to that contractor or subcontractor, (1) the demand to all competitors is identical, (2) The price is the only consideration in the selection of the subcontractor from among the competitors requested, and (3) the lowest offer received in accordance with the invitation of the application will be accepted. Net allocations used in this Chapter refer to the total value of negotiated principal and subcontracts backed by CASs, including the potential value of contractual options received during the reference period, less cancellations, terminations and other related credit transactions. Normal cost. See 9904.412-30 or 9904.413-30.
See 9904.403-30. Original addition to inexpensive equipment. See 9904.404-30. Cost-to-use method. See 9904.412-30 Pension Plan. See 9904.412-30 or 9904.413-30. See 9904.413-30. See production unit 9904.401-30.
See 9904.407-30 Projected average loss. See 9904.416-30. Projected cost of benefits method. See 9904.412-30 or 9904.413-30. See 9904.401-30 Repairs and Maintenance. See 9904.404-30. See 9904.401-30 Residual value. See segment 9904.409-30th. See 9904.403-30, 9904.410-30, 9904.413-30 or 9904.420-30. See 9904.416-30. See 9904.416-30.
Useful life. See 9904.409-30. Small Business as used in this Part means any business, corporation, person, corporation, partnership, co-operative or other commercial enterprise under 15 U.S. C 637(b)(6) and the rules and regulations of the Small Business Administration in Part 121 of Title 13 of the Code of Federal Regulations are designated as small businesses for government procurement purposes. Spread gain method for actuarial costs. See 9904.413-30. Standard cost. See 9904.407-30 Tangible capital assets. See 9904.403-30, 9904.404-30, 9904.409-30, 9904.414-30 or 9904.417-30. See 9904.413-30.
Prohibited costs. See 9904.405-30. See 9904.407-30 Weighted average cost. See 9904.411-30. (b) The following definitions apply exclusively to educational institutions and apply to this Chapter 99. See 9903.201-2(c)(2)(ii). Educational institution. See 9903.201-2 (c) (2) (i). Intermediate cost target. See 9905.502-30(a)(7). Segment. See 9903.201-2(c)(2)(ii).
9903.302 Definitions, explanations and illustrations of the terms “cost accounting practice” and “change in cost accounting practice”. 9903.302-1 Cost accounting practice. Cost accounting practice as used in this Part means any disclosed or established accounting method or technique used for allocating costs to cost targets, allocating costs between analytical accounting periods or measuring costs. (a) the cost measure used in this Part shall include the accounting methods and techniques used to define the cost components, determine the basis for the cost assessment and establish criteria for the use of other costing techniques; Determining the amount paid or changing the amount paid for a unit of goods and services is not a cost accounting practice. Examples of cost accounting practices that involve cost measurement include: -(1) the use of historical acquisition cost, market value or present value;(2) the use of standard or actual costs; or(3) the identification of cost elements to be included or excluded in tangible capital assets or pension costs. (b) The allocation of costs among analytical accounting periods used in this part refers to a method or technique used to determine the amount of costs to be apportioned for each analytical accounting period. .