Accession Number:

ADA011221

Title:

Allocating Corporate G and A Expenses and Establishing Fee/Profit for GOCO Contracts.

Descriptive Note:

Final rept.,

Corporate Author:

ARMY PROCUREMENT RESEARCH OFFICE FORT LEE VA

Personal Author(s):

Report Date:

1975-03-01

Pagination or Media Count:

87.0

Abstract:

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.

Subject Categories:

  • Administration and Management

Distribution Statement:

APPROVED FOR PUBLIC RELEASE