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Cost Accounting Standards (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to substantially all contractors, whereas CAS applied primarily to the larger ones.
Within the United States Department of Defense (DoD), the BOEs presented and accepted are all regulated by the Defense Contract Audit Agency (DCAA) and the Defense Contract Management Agency (DCMA). These agencies monitor all BOEs that are presented and accepted by the DoD and scrutinize them to ensure maximum efficiency by the companies ...
The Defense Contract Audit Agency (DCAA) is an agency of the United States Department of Defense under the direction of the Under Secretary of Defense (Comptroller). It was established in 1965 to perform all contract audits for the Department of Defense. Previously, the various branches of military service were responsible for their own ...
The CDRL identifies what data products are to be formally delivered to the government by a contractor, as well as when and possibly how (e.g. format and quantity) they are to be delivered.
President-elect Donald Trump is not letting up on his suggestions that the US should retake the Panama Canal, an idea that has been rejected by the government of Panama, which has controlled the ...
The accounting for long term contracts using the percentage of completion method is an exception to the basic realization principle. This method is used wherein the revenues are determined based on the costs incurred so far. The percentage of completion method is used when: Collections are assured; The accounting system can: Estimate profitability
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Nissan persuaded a federal appeals court on Friday to decertify 10 class actions accusing the Japanese automaker of selling cars and SUVs with defective automatic emergency braking systems that ...