Allocating Corporate G and A Expenses and Establishing Fee/Profit for GOCO Contracts.
ARMY PROCUREMENT RESEARCH OFFICE FORT LEE VA
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It is the Armys practice not to recognize corporate G and A expenses on cost-reimbursable contracts for Government-owned, contractor-operated GOCO ammunition plants. Since, in some cases, GOCO contractors may be absorbing corporate G and A expenses in their fees, the problem of allocating and absorbing G and A costs on GOCO contracts becomes entwined with profit policy. This study provides a comprehensive analysis of policy considerations in allocating corporate G and A expenses and establishing fees on GOCO contracts. Recommended methods for handling corporate G and A expenses and feeprofit on GOCO ammunition contracts are provided in the study.
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