Allocation of Home Office Expenses to Segments and Business Unit General and Administrative Expenses to Final Cost Objectives
AIR FORCE INST OF TECH WRIGHT-PATTERSON AFB OH
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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.
- Administration and Management