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  2. Cost-plus contract - Wikipedia

    en.wikipedia.org/wiki/Cost-plus_contract

    A cost-plus contract, also termed a cost plus contract, is a contract such that a contractor is paid for all of its allowed expenses, plus additional payment to allow for risk and incentive sharing. [1] Cost-reimbursement contracts contrast with fixed-price contract, in which the contractor is paid a negotiated amount regardless of incurred ...

  3. Cost-plus-incentive fee - Wikipedia

    en.wikipedia.org/wiki/Cost-plus-incentive_fee

    A cost-plus-incentive fee (CPIF) contract is a cost-reimbursement contract which provides for an initially negotiated fee to be adjusted later by a formula based on the relationship of total allowable costs to total target costs. [1]

  4. Target costing - Wikipedia

    en.wikipedia.org/wiki/Target_costing

    The definition process involves defining and validating the case by tools such as values analysis and bench marking processes to determine the allowable costs. By setting targets and designing the design process to align with those targets, TVD-DMP has been shown to achieve a high level of collaboration needed for energy efficiency investments.

  5. Compliance requirements - Wikipedia

    en.wikipedia.org/wiki/Compliance_requirements

    The three circulars list various types of cost or expense item (such as travel expense, maintenance expense, payroll salaries, lobbying costs, purchase of materials, payment of utility bills, etc.), and establishes whether each is either allowable or unallowable. Allowable costs are those the federal government determines permissible for ...

  6. OMB Circular A-21 - Wikipedia

    en.wikipedia.org/wiki/OMB_Circular_A-21

    OMB Circular A-21 is a Government circular that sets forth the rules governing the eligibility and calculation of costs in support of sponsored research, development, training and other works produced in agreement with the United States Federal Government, but does not attempt to identify or dictate agency or institutional participation in those works.

  7. Cost Accounting Standards - Wikipedia

    en.wikipedia.org/wiki/Cost_Accounting_Standards

    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.

  8. Tax deduction - Wikipedia

    en.wikipedia.org/wiki/Tax_deduction

    The U.S. system refers to such a cost recovery deduction as depreciation for costs of tangible assets [27] and as amortization for costs of intangible assets. Depreciation in these systems is allowed over an estimated useful life, which may be assigned by the government for numerous classes of assets, based on the nature and use of the asset ...

  9. Non-recurring engineering - Wikipedia

    en.wikipedia.org/wiki/Non-recurring_engineering

    Non-recurring engineering (NRE) cost refers to the one-time cost to research, design, develop and test a new product or product enhancement. When budgeting for a new product, NRE must be considered to analyze if a new product will be profitable. Even though a company will pay for NRE on a project only once, NRE costs can be prohibitively high ...