Accession Number : ADA252578


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


Descriptive Note : Master's thesis,


Corporate Author : AIR FORCE INST OF TECH WRIGHT-PATTERSON AFB OH


Personal Author(s) : Lynch, Stephen T


Full Text : https://apps.dtic.mil/dtic/tr/fulltext/u2/a252578.pdf


Report Date : 16 Feb 1992


Pagination or Media Count : 207


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.


Descriptors :   *CONTRACTS , *ACCOUNTING , COST ANALYSIS , UNITED STATES GOVERNMENT


Subject Categories : Administration and Management


Distribution Statement : APPROVED FOR PUBLIC RELEASE