NAME OF REPORTING UNIT
Sales data for this part should cover the most recently completed fiscal year of the reporting unit. "Government CAS Covered Sales" includes sales under both prime contracts and subcontracts. "Annual CAS Covered Sales" includes intracorporate transactions.
1.1.0 Type of Business Entity of Which the Reporting Unit
is a Part. (Mark one.)
A. _____ Corporation
B. _____ Partnership
C. _____ Proprietorship
D. _____ Not-for-profit organization
E. _____ Joint Venture
F. _____ Federally Funded Research and Development
Center (FFRDC)
Y. _____ Other (Specify) ____________________
1.2.0 Predominant Type of Government Sales. (Mark one.) 1/
A. _____ Manufacturing
B. _____ Research and Development
C. _____ Construction
D. _____ Services
Y. _____ Other (Specify)_______________________
1.3.0 Annual CAS Covered Government Sales as Percentage
of Total Sales (Government and Commercial).
(Mark one. An estimate is permitted for this section.)
A. _____ Less than 10%
B. _____ 10%-50%
C. _____ 51%-80%
D. _____ 81% - 95%
E. _____ Over 95%
1.4.0 Description of Your Cost Accounting System for
Government Contracts and Subcontracts.
(Mark the appropriate line(s) and if more than
one is marked, explain on a continuation sheet.) 1/
A. _____ Standard costs - Job order
B. _____ Standard costs - Process
C. _____ Actual costs - Job order
D. _____ Actual costs - Process
Y. _____ Other(s) 2/
1/ Do not complete when Part I is filed in conjunction
with Part VIII.
2/ Describe on a Continuation Sheet.
NAME OF REPORTING UNIT
1.5.0 Identification of Differences Between Contract
Cost Accounting and Financial Accounting Records.
List on a continuation sheet, the types of costs charged
to Federal contracts that are supported by memorandum records
and identify the method used to reconcile with the entity's
financial accounting records.
1.6.0 Unallowable Costs. Costs that are not reimbursable as
allowable costs under the terms and conditions of Federal
awards are identified as follows: (Mark all that apply
and if more than one is marked, describe on a continuation
sheet the major cost groupings, organizations, or other
criteria for using each marked technique.)
1.6.1 Incurred costs.
A. _____ Specifically identified and recorded separately
in the formal financial accounting records.
B. _____ Identified in separately maintained accounting records
or workpapers.
C. _____ Identifiable through use of less formal accounting
techniques that permit audit verification.
D. _____ Determinable by other means. 1/
1.6.2 Estimated costs.
A. ________ By designation and description (in backup data,
workpapers, etc) which have specifically been identified
and recognized in making estimates.
B. ________ By description of any other estimating technique employed
to provide appropriate recognition of any unallowable amounts
pertinent to the estimates.
C. _______ Other. 1/
1.7.0 Fiscal Year: ____________________ (Specify twelve month period used for
financial accounting and reporting purposes, e.g., 1/1 to 12/31.)
1.7.1 Cost Accounting Period: __________________ (Specify period. If the cost
accounting period used for the accumulation and reporting of costs under
Federal contracts is other than the fiscal year identified in Item 1.7.0,
explain circumstances on a continuation sheet.)
1/ Describe on a Continuation Sheet.
NAME OF REPORTING UNIT
This part covers the three major categories of direct costs, i.e., Direct Material, Direct Labor, and Other Direct Costs.
It is not the intent here to spell out or define the three elements of direct costs. Rather, each contractor should disclose practices based on its own definitions of what costs are, or will be, charged directly to Federal contracts or similar cost objectives as Direct Material, Direct Labor, or Other Direct Costs. For example, a contractor may charge or classify purchased labor of a direct nature as "Direct Material" for purposes of pricing proposals, requests for progress payments, claims for cost reimbursement, etc.; some other contractor may classify the same cost as "Direct Labor," and still another as "Other Direct Costs." In these circumstances, it is expected that each contractor will disclose practices consistent with its own classifications of Direct Material, Direct Labor, and Other Direct Costs.
2.1.0 Description of Direct Material. Direct material as used here
is not limited to those items of material actually incorporated
into the end product; they also include material, consumable
supplies, and other costs when charged to Federal contracts or
similar cost objectives as Direct Material. (Describe on a
continuation sheet the principal classes or types of material and
services which are charged as direct material; group the material
and service costs by those which are incorporated in an end product
and those which are not.)
2.2.0 Method of Charging Direct Material.
2.2.1 Direct Charge Not Through an Inventory Account at: (Mark the
appropriate line(s) and if more than one is marked, explain on
a continuation sheet.)
A. _____ Standard costs (Describe the type of standards used.) 1/
B. _____ Actual Costs
Y. _____ Other(s) 1/
Z. _____ Not applicable
2.2.2 Charged Direct from a Contractor-owned Inventory Account at:
(Mark the appropriate line(s) and if more than one is marked,
explain on a continuation sheet.)
A. _____ Standard costs 1/
B. _____ Average Costs 1/
C. _____ First in, first out
D. _____ Last in, first out
Y. _____ Other(s) 1/
Z. _____ Not applicable
1/ Describe on a Continuation Sheet.
NAME OF REPORTING UNIT
2.3.0 Timing of Charging Direct Material. (Mark the appropriate
line(s) to indicate the point in time at which direct material
are charged to Federal contracts or similar cost objectives,
and if more than one line is marked, explain on a continuation sheet.)
A. _____ When orders are placed
B. _____ When both the material and invoice are received
C. _____ When material is issued or released to a process, batch,
or similar intermediate cost objective
D. _____ When material is issued or released to a final cost
objective
E. _____ When invoices are paid
Y. _____ Other(s) 1/
Z. _____ Not applicable
2.4.0 Variances from Standard Costs for Direct Material. (Do not
complete this item unless you use a standard cost method,
i.e., you have marked Line A of Item 2.2.1, or 2.2.2. Mark
the appropriate line(s) in Items 2.4.1, 2.4.2, and 2.4.4,
and if more than one line is marked, explain on a continuation
sheet.)
2.4.1 Type of Variance.
A. _____ Price
B. _____ Usage
C. _____ Combined (A and B)
Y. _____ Other(s) 1/
2.4.2 Level of Production Unit used to Accumulate Variance. Indicate
which level of production unit is used as a basis for accumulating
material variances.
A. _____ Plant-wide Basis
B. _____ By Department
C. _____ By Product or Product Line
Y. _____ Other(s) 1/
2.4.3 Method of Disposing of Variance. Describe on a continuation
sheet the basis for, and the frequency of, the disposition of
the variance.
2.4.4 Revisions. Standard costs for direct materials are revised:
A. _____ Semiannually
B. _____ Annually
C. _____ Revised as needed, but at least once annually
Y. _____ Other(s) 1/
1/ Describe on a Continuation Sheet.
NAME OF REPORTING UNIT
2.5.0 Method of Charging Direct Labor: (Mark the appropriate line(s) for
each Direct Labor Category to show how such labor is charged to Federal
contracts or similar cost objectives, and if more than one line is marked,
explain on a continuation sheet. Also describe on a continuation sheet the
principal classes of labor rates that are, or will be applied to Manufacturing
Labor, Engineering Labor, and Other Direct Labor, in order to develop direct
labor costs.
Direct Labor Category
Manufacturing Engineering Other Direct
A. Individual/actual rates _____ _____ _____
B. Average rates -- uncompensated _____ _____ _____
overtime hours included in
computation 1/
C. Average rates -- uncompensated _____ _____ _____
overtime hours excluded from
computation
D. Standard costs/rates 1/ _____ _____ _____
Y. Other(s) 1/ _____ _____ _____
Z. Labor category is not applicable _____ _____ _____
2.6.0 Variances from Standard Costs for Direct Labor. (Do not complete
this item unless you use a standard costs/rate method, i.e., you have
marked Line D of Item 2.5.0 for any direct labor category.
Mark the appropriate line(s) in each column of Items 2.6.1, 2.6.2, and
2.6.4. If more than one is marked, explain on a continuation sheet.)
2.6.1 Type of Variance.
Direct Labor Category
Manufacturing Engineering Other Direct
A. Rate _____ _____ _____
B. Efficiency _____ _____ _____
C. Combined (A and B) _____ _____ _____
Y. Other(s) 1/ _____ _____ _____
Z. Labor category _____ _____ _____
not applicable
1/ Describe on a Continuation Sheet.
NAME OF REPORTING UNIT
2.6.2 Level of Production Unit used to Accumulate Variance. Indicate
which level of production unit is used as a basis for accumulating
the labor variances.
Direct Labor Category
Manufacturing Engineering Other Direct
A. Plant-wide basis _____ _____ _____
B. By department _____ _____ _____
C. By product or product line _____ _____ _____
Y. Other(s) 1/ _____ _____ _____
Z. Labor category is not applicable _____ _____ _____
2.6.3 Method of Disposing of Variance. Describe on a continuation sheet
the basis for, and the frequency of, the disposition of the variance.
2.6.4 Revisions. Standard costs for direct labor are revised:
A. _____ Semiannually
B. _____ Annually
C. _____ Revised as needed, but at least once annually
Y. _____ Other(s) 1/
2.7.0 Description of Other Direct Costs. Other significant items of cost
directly identified with Federal contracts or other final cost objectives.
Describe on a continuation sheet the principal classes of other costs
that are always charged directly, that is, identified specifically with
final cost objectives, e.g., fringe benefits, travel costs, services,
subcontracts, etc.
2.7.1 When Employee Travel Expenses for lodging and subsistence are charged
direct to Federal contracts or similar cost objectives the charge is based on:
A. _____ Actual Costs
B. _____ Per Diem Rates
C. _____ Lodging at actual costs and subsistence at per diem
Y. _____ Other Method 1/
Z. _____ Not Applicable
2.8.0 Credits to Contract Costs. When Federal contracts or similar cost
objectives are credited for the following circumstances, are the rates of
direct labor, direct materials, other direct costs and applicable indirect
costs always the same as those for the original charges? (Mark one line
for each circumstance, and for each "No" answer, explain on a continuation
sheet how the credit differs from the original charge.)
Circumstance A. Yes B. No Z. Not Applicable
(a) Transfers to other jobs/contracts _____ _____ _____
(b) Unused or excess materials remaining _____ _____ _____
upon completion of contract
1/ Describe on a Continuation Sheet.
PART III - DIRECT VS. INDIRECT COSTS
NAME OF REPORTING UNIT
3.1.0 Criteria for Determining How Costs are Charged to Federal Contracts Or
Similar Cost Objectives. Describe on a continuation sheet your criteria for
determining when costs incurred for the same purpose, in like circumstances, are
treated either as direct costs only or as indirect costs only with respect to
final cost objectives.
3.2.0 Treatment of Costs of Specified Functions, Elements of Cost, or Transactions.
(For each of the functions, elements of cost or transactions listed in
Items 3.2.1, 3.2.2, and 3.2.3, enter one of the Codes A through F,
or Y, to indicate how the item is treated. Enter Code Z in those lines
that are not applicable to you. Also, specify the name(s) of
the indirect pool(s) (as listed in 4.1.0, 4.2.0 and 4.3.0) for each
function, element of cost, or transaction coded E or F. If Code E,
Sometimes direct/Sometimes indirect, is used, explain on a continuation
sheet the circumstances under which both direct and indirect allocations are made.)
Treatment Code
A. Direct material E. Sometimes direct/Sometimes indirect
B. Direct labor F. Indirect only
C. Direct material and labor Y. Other(s) 1/
D. Other direct costs Z. Not applicable
3.2.1 Functions, Elements of Cost,
or Transactions Related to Treatment
Direct Material Code Name of Pool(s)
(a) Cash Discounts on Purchases ____ ___________________
(b) Freight in ____ ___________________
(c) Income from Sale of Scrap ____ ___________________
(d) Income from Sale of Salvage ____ ___________________
(e) Incoming Material Inspection ____ ___________________
(receiving)
(f) Inventory adjustment ____ ___________________
(g) Purchasing ____ ___________________
(h) Trade Discounts, Refunds, ____ ___________________
Rebates, and Allowances
on Purchases
1/ Describe on a Continuation Sheet.
NAME OF REPORTING UNIT
3.2.2 Functions, Elements of Cost,
or Transactions Related to Treatment
Direct Labor Code Name of Pool(s)
(a) Incentive Compensation ____ __________________
(b) Holiday Differential (Priemium Pay) ____ __________________
(c) Vacation Pay ____ __________________
(d) Overtime Premium Pay ____ __________________
(e) Shift Premium Pay ____ __________________
(f) Pension Costs ____ __________________
(g) Post Retirement Benefits Other ____ __________________
Than Pensions
(h) Health Insurance ____ __________________
(i) Life Insurance ____ __________________
(j) Other Deferred Compensation 1/ ____ __________________
(k) Training ____ __________________
(l) Sick Leave ____ __________________
1/ Describe on a Continuation Sheet.
NAME OF REPORTING UNIT
3.2.3 Functions, Elements of Cost, Treatment
or Transactions - Miscellaneous Code Name of Pool(s)
(a) Design Engineering (in-house) ____ ___________________
(b) Drafting (in-house) ____ ___________________
(c) Computer Operations (in-house) ____ ___________________
(d) Contract Administration ____ ___________________
(e) Subcontract Administration Costs ____ ___________________
(f) Freight Out (finished product) ____ ___________________
(g) Line (or production) Inspection ____ ___________________
(h) Packaging and Preservation ____ ___________________
(i) Preproduction Costs and Start-up Costs ____ ___________________
(j) Departmental Supervision ____ ___________________
(k) Professional Services (consultant fees) ____ ___________________
(l) Purchased Labor of Direct Nature ____ ___________________
(on premises)
(m) Purchased Labor of Direct Nature ____ ___________________
(off premises)
(n) Rearrangement Costs ____ ___________________
(o) Rework Costs ____ ___________________
(p) Royalties ____ ___________________
(q) Scrap Work ____ ___________________
(r) Special Test Equipment ____ ___________________
(s) Special Tooling ____ ___________________
(t) Warranty Costs ____ ___________________
(u) Rental Costs ____ ___________________
(v) Travel and Subsistence ____ ___________________
(w) Employee Severance Pay ____ ___________________
(x) Security Guards ____ ___________________
NAME OF REPORTING UNIT
For the purpose of this part, indirect costs have been divided into three categories: (i) manufacturing, engineering, and comparable indirect costs, (ii) general and administrative (G&A) expenses, and (iii) service center and expense pool costs, as defined in Item 4.3.0. The term "overhead," as used in this part, refers only to the first category of indirect costs.
The following Allocation Base Codes are provided for use in connection with Items 4.1.0, 4.2.0 and 4.3.0.
A. Sales H. Direct labor dollars
B. Cost of sales I. Direct labor hours
C. Total Cost input (direct material, J. Machine hours
direct labor, other direct costs K. Usage
and applicable overhead) L. Unit of production
D. Value-added cost input (total cost M. Direct material cost
input less direct material and N. Total payroll dollars (direct
subcontract costs) and indirect employees)
E. Total cost incurred (total cost O. Headcount or number of employees
input plus G&A expenses) (direct and indirect employees)
F. Prime cost (direct material, direct P. Square feet
labor and other direct cost) Y. Other(s), or more than one basis
G. Processing or conversion cost (Describe on a continuation sheet.)
(direct labor and applicable Z. Pool not applicable
overhead)
4.1.0 Overhead Pools. List all the overhead pools, i.e., pools of indirect
costs, other than general and administrative (G&A) expenses, that are
allocated to final cost objectives without any intermediate allocations.
A segment or business unit may have only a single pool encompassing all
of its overhead costs or alternatively it may have several pools such as
manufacturing overhead, engineering overhead, material handling overhead,
etc. For each pool listed indicate the base used for allocating such
pooled expenses to Federal contracts or similar cost objectives. Also,
for each of the pools indicate (a) the major functions, activities, and
elements of cost included, and (b) the make up of the allocation base.
Use a continuation sheet if additional space is required.
Allocation
Base Code
1. ______________________________________ _____
(a) Major functions, activities, and
elements of cost included:
_____________________________
_____________________________
(b) Description/Make up of the
allocation base:
_____________________________
_____________________________
NAME OF REPORTING UNIT
4.1.0 Continued.
Allocation
Base Code
2. ______________________________________ _____
(a) Major functions, activities, and
elements of cost included:
_____________________________
_____________________________
(b) Description/Make up of the
allocation base:
_____________________________
_____________________________
4.2.0 General and Administrative (G&A) Expense Pool(s). Select among the
three categories of pools below that describe(s) the manner in which G&A;
expenses are allocated. For each category of pool(s) selected indicate
the base(s) used for allocating such pooled expenses to Federal
contracts or similar cost objectives. Also, for each category of pool(s)
selected, indicate (a) the major functions, activities,
and elements of cost included, and (b) the make up of the allocation
base(s). For example, if direct labor dollars are used, are fringe
benefits included? If a total cost input base is used, is the imputed
cost of capital included? Use a continuation sheet if additional space
is required.
Allocation
Single Pool Containing G&A Expenses Only Base Code
______________________________________ _____
(a) Major functions, activities, and
elements of cost included:
_____________________________
_____________________________
(b) Description/Make up of the allocation base:
_____________________________
_____________________________
NAME OF REPORTING UNIT
4.2.0 Continued.
Allocation
Single Pool Containing Both G&A and Non-G&A Expenses Base Code
______________________________________ _____
(a) Major functions, activities, and
elements of cost included:
_____________________________
_____________________________
(b) Description/Make up of the allocation base:
_____________________________
_____________________________
Allocation
Special Allocations Base Code
1. ___________________________ _____
(a) Major functions, activities, and
elements of cost included:
_____________________________
_____________________________
(b) Description/Make up of the allocation base:
_____________________________
_____________________________
2. ___________________________ _____
(a) Major functions, activities, and
elements of cost included:
_____________________________
_____________________________
(b) Description/Make up of the allocation base:
_____________________________
_____________________________
NAME OF REPORTING UNIT
4.3.0 Service Center and Expense Pool Allocation Bases.
Service centers are departments or other functional units which
perform specific technical and/or administrative services primarily for
the benefit of other units within a reporting unit. Expense pools are
pools of indirect costs that are allocated primarily to other units
within a reporting unit. Examples of service centers are data processing
centers, reproduction services and communications services. Examples of
expense pools are use and occupancy pools and fringe benefit pools.
Category Code
Generally, costs incurred by such centers or pools are, or can be,
charged or allocated (i) partially to specific final cost objectives as
direct costs and partially to other indirect cost pools (such as a
manufacturing overhead pool) for subsequent reallocation to several final
cost objectives, referred to herein as Category "A", and (ii) only to
several other indirect cost pools (such as a manufacturing overhead
pool, engineering overhead pool and G&A expense pool) for subsequent
reallocation to several final cost objectives, referred to herein as
Category "B".
Rate Code
Some service centers or expense pools may use predetermined billing
or costing rates to charge or allocate the costs (Rate Code A) while
others may charge or allocate on an actual basis (Rate Code B).
List all the service centers and expense pools and enter in column
(1) Code A or B to indicate the category of pool. Enter in Column (2)
one of the Allocation Base Codes A through P, or Y, listed on Page ___, to
indicate the base used for charging or allocating service center or
expense pool costs. Enter in Column (3) Rate Code A or B to describe the
costing method used. Also, for each of the centers and pools indicate
(a) the major functions, activities, and elements of cost included, and
(b) the make up of the allocation base. Use a continuation sheet if
additional space is required.
Alloca-
tion
Category Base Rate
Service Center or Code Code Code
Expense Pool (1) (2) (3)
1. __________________________ ____ ____ ____
(a) Major functions, activities,
and elements of cost included:
_________________________
_________________________
(b) Description/Make up of the allocation base:
_________________________
_________________________
2. __________________________ ____ ____ ____
(a) Major functions, activities,
and elements of cost included:
_________________________
_________________________
(b) Description/Make up of the allocation base:
_________________________
_________________________
4.4.0 Treatment of Variances from Actual Cost (Underabsorption or Overabsorption).
Where predetermined billing or costing rates are used to charge costs of
service centers and expense pools to Federal contracts or other indirect
cost pools (Rate Code A in Column (3) of Item 4.3.0), variances from
actual costs are: (Mark the appropriate line(s) and if more than one is marked,
explain on a continuation sheet.)
A. _____ Prorated to users on the basis of charges made, at least once annually
B. _____ All charged or credited to indirect cost pool(s) at least once annually
Y. _____ Other(s) 1/
Z. _____ Service center is not applicable to reporting unit
4.5.0 Application of Overhead and G&A Rates to Specified Transactions or Costs.
This item is directed to ascertaining your practice in special
situations where, in lieu of establishing a separate indirect cost pool,
allocation is made from an established overhead or G&A pool at a rate
other than the normal full rate for that pool. In the case of such a
special allocation, the terms "less than full rate" or "more than full
rate" should be used to describe the practice. The terms do not apply
to situations where, as in some cases of off-site activities, etc., a
separate indirect cost pool and base are used and the rate for such
activities is lower than the "in-house" rate.
For each of the transactions or costs listed below, enter one of
the following codes to indicate your indirect cost allocation practice
with respect to that transaction or cost. If Code A, full rate, is
entered, identify on a continuation sheet the pool(s) reported under
items 4.1.0, 4.2.0, and 4.3.0, which are applicable. If Codes B or C,
less than or more than the full rate, is entered, describe on a
continuation sheet the major types of expenses that are covered by such a
rate.
Rate Code
A. Full rate C. Special allocation at more
than full rate
B. Special allocation at less than full rate
D. No overhead or G&A is applied
Z. Transaction or cost is not applicable
to reporting unit
Transaction or Cost to Which Rate
Indirect Costs May be Allocated Code
(a) Subcontract costs ____
(b) Purchased Labor ____
(c) Government-furnished materials ____
(d) Self-constructed depreciable assets ____
(e) Labor on installation of assets ____
(f) Off-site work ____
(g) Interorganizational transfers out ____
(h) Interorganizational transfers in (Also indicate on a
continuation sheet the basis used by you as transferee
to charge the cost or price of interogranizational
transfers to Federal contracts or similar cost
objectives. If the charge is based on cost, indicate
whether the transferor's G&A expenses are included.) ____
(i) Other transactions or costs (Enter Code B or C on this
line if there are other transactions or costs to which
either less than full rate or more than full rate is
applied. List such transactions or costs on a
continuation sheet, and for each describe the major
types of expenses covered by such a rate. If there
are no other such transactions or costs, enter code Z.) ____
1/ Describe on a Continuation Sheet.
NAME OF REPORTING UNIT
4.6.0 Independent Research and Development (IR&D) and Bid and Proposal (B&P)
Costs. Definitions of and requirements for the allocation of IR&D and
B&P costs are contained in 48 CFR 9904.420. The full rate of all
allocable manufacturing, engineering, and/or other overhead is applied
to IR&D and B&P costs as if IR&D and B&P projects were
under contract, and the "burdened" IR&D and B&P costs are:
(Mark appropriate line(s).)
A. _____ Allocated to Federal contracts or similar cost objectives by means of a
composite pool with G&A expenses.
B. _____ Allocated to Federal contracts or similar cost objectives by means of a
separate pool.
C. _____ Transferred to the corporate or home office level for reallocation to the
benefiting segments.
Y. _____ Other 1/
Z. _____ Not applicable
4.7.0 Cost of Capital Committed to Facilities. In accordance with instructions for
Form CASB-CMF, undistributed facilities capital items are allocated to overhead
and G&A expense pools: (Mark one.)
A. ____ On a basis identical to that used to absorb the actual depreciation or
amortization from these facilities; land is assigned in the same
manner as the facilities to which it relates.
B. ____ On a basis not identical to that used to absorb the actual depreciation or
amortization from these facilities. (Describe on a continuation sheet the
difference for each step of the allocation process.)
C. ____ By the "alternative allocation process" described in instructions for Form
CASB-CMF.
Z. ____ Not applicable.
1/ Describe on a Continuation Sheet.
PART V - DEPRECIATION AND CAPITALIZATION PRACTICES
NAME OF REPORTING UNIT
Where a home office either establishes practices or procedures for the types of costs covered in this Part or incurs and then allocates these costs to its segments, the home office may complete this Part to be included in the submission by the segment as indicated on page (i) 4., General Instructions.
5.1.0 Depreciating Tangible Assets for Government Contract Costing. (For
each of the asset categories listed on Page ___, enter a code from A
through H in Column (1) describing the method of depreciation
(Code F for assets that are expensed); a code from A through C in Column
(2) describing the basis for determining useful life; a code from A
through C in Column (3) describing how depreciation methods or use
charges are applied to property units; and a Code A, B or C in Column
(4) indicating whether or not residual value is deducted from the total
cost of depreciable assets. Enter Code Y in each column of an asset
category where another or more than one method applies. Enter Code Z in
Column (1) only, if an asset category is not applicable.)
Column (1)--Depreciation Method Code Column (2)--Useful Life Code
A. Straight Line A. Replacement experience adjusted by
B. Declining balance expected changes in periods of
C. Sum-of-the years digits usefulness
D. Machine hours B. Term of Lease
E. Unit of production C. Estimated on the basis of Asset
F. Expensed at acquisition Guidelines under Internal Revenue
G. Use charge Procedures
H. Method of depreciation used under Y. Other, or more than one method 1/
the applicable Internal Revenue
Procedures
Y. Other or more than one method 1/
Z. Asset category is not applicable
Column (3)--Property Units Code Column (4)--Residual Value Code
A. Individual units are accounted for A. Residual value is estimated and
separately deducted
B. Applied to groups of assets with similar B. Residual value is covered by the
service lives depreciation method (e.g., declining
C. Applied to groups of assets with varying balance)
service lives C. Residual value is estimated but not
Y. Other or more than one method 1/ deducted in accordance with the
provisions of 48 CFR 9904.409 1/
Y. Other or more than one method 1/
1/ Describe on a Continuation Sheet.
NAME OF REPORTING UNIT
5.1.0 Continued.
Depreciation Useful Property Residual
Method Life Units Value
Asset Category Code Code Code Code
(1) (2) (3) (4)
(a) Land improvements ____ ____ ____ ____
(b) Building ____ ____ ____ ____
(c) Building improvements ____ ____ ____ ____
(d) Leasehold improvements ____ ____ ____ ____
(e) Machinery and equipment ____ ____ ____ ____
(f) Furniture and fixtures ____ ____ ____ ____
(g) Automobiles and trucks ____ ____ ____ ____
(h) Data processing equipment ____ ____ ____ ____
(i) Programming/reprogramming costs ____ ____ ____ ____
(j) Patterns and dies ____ ____ ____ ____
(k) Tools ____ ____ ____ ____
(l) Other depreciable asset
categories ____ ____ ____ ____
(Enter Code Y on this line if other
asset categories are used and
enumerate on a continuation sheet
each such asset category and the
applicable codes. Otherwise enter
Code Z.)
5.2.0 Depreciation Practices for Costing, Financial Accounting, and
Income Tax. Are depreciation practices the same for costing
Federal contracts as for financial accounting and income tax? (Mark
either (A) or (B) on each line under Financial Accounting and
Income Tax. Not-for-profit organizations need not complete this item.)
Financial Accounting A. Yes B. No
(a) Methods ____ ____
(b) Useful lives ____ ____
(c) Property units ____ ____
(d) Residual values ____ ____
Income Tax A. Yes B. No
(e) Methods ____ ____
(f) Useful lives ____ ____
(g) Property units ____ ____
(h) Residual values ____ ____
NAME OF REPORTING UNIT
5.3.0 Fully Depreciated Assets. Is a usage charge for fully
depreciated assets charged to Federal contracts? (Mark one.)
A. ____ Yes 1/
B. ____ No
Z. ____ Not applicable
5.4.0 Treatment of Gains and Losses on Disposition of Depreciable Property.
Gains and losses are: (Mark the appropriate line(s) and if more than
one is marked, explain on a continuation sheet.)
A. ____ Credited or charged currently to the same overhead or G&A pools
to which the depreciation of the assets was charged
B. ____ Taken into consideration in the depreciation cost basis of the
new items, where trade-in is involved
C. ____ Not accounted for separately, but reflected in the depreciation
reserve account
Y. ____ Other(s) 1/
Z. ____ Not applicable
5.5.0 Capitalization or Expensing of Specified Costs. (Mark one line on each
item to indicate your practices regarding capitalization or expensing
of specified costs incurred in connection with capital assets. If the
same specified cost is sometimes expensed and sometimes capitalized,
mark both lines and describe on a continuation sheet the circumstances
when each method is used.)
Cost A. Expensed B. Capitalized
(a) Freight-in _____ _____
(b) Sales taxes _____ _____
(c) Excise taxes _____ _____
(d) Architect-engineer fees _____ _____
(e) Overhauls (extraordinary repairs) _____ _____
1/ Describe on a Continuation Sheet.
NAME OF REPORTING UNIT
5.6.0 Criteria for Capitalization. Enter (a) the minimum dollar amount of
acquisition cost or expenditures for addition, alteration and improvement
of depreciable assets capitalized, and (b) the minimum number of expected
life years of capitalized assets.
If more than one dollar amount or number applies, show the information
for the majority of your depreciable assets, and enumerate on a continuation
sheet the dollar amounts and/or number of years for each category or
subcategory of assets involved which differ from those for the majority of assets.
(a) Minimum dollar amount capitalized __________
(b) Minimum service life years __________
5.7.0 Group or Mass Purchase. Are group or mass purchases (original complement)
of low cost equipment, which individually are less than the capitalization
amount indicated above, capitalized? (Mark one. If
Yes is marked, provide the minimum aggregate dollar amount capitalized.)
A. ____ Yes
______________Minimum aggregate dollar amount capitalized
B. ____ No
NAME OF REPORTING UNIT
Where a home office either establishes practices or procedures for the types of costs covered in this Part or incurs and then allocates these costs to its segments, the home office may complete this Part to be included in the submission by the segment as indicated on page (ii) 4., General Instructions.
6.1.0 Method of Charging and Crediting Vacation, Holiday, and Sick Pay.
(Mark the appropriate line(s) in each column of Items 6.1.1, 6.1.2, 6.1.3
and 6.1.4 to indicate the method used to charge, or credit any unused or unpaid
vacation, holiday, or sick pay. If more than one method is marked,
explain on a continuation sheet.)
Salaried
Non-
6.1.1 Charges for Vacation Pay Hourly exempt 1/ Exempt 1/
(1) (2) (3)
A. When Accrued (earned) ____ ____ ____
B. When Taken ____ ____ ____
Y. Other(s) 2/ ____ ____ ____
6.1.2 Charges for Holiday Pay
A. When Accrued (earned) ____ ____ ____
B. When Taken ____ ____ ____
Y. Other(s) 2/ ____ ____ ____
6.1.3 Charges for Sick Pay
A. When Accrued (earned) ____ ____ ____
B. When Taken ____ ____ ____
Y. Other(s) 2/ ____ ____ ____
6.1.4 Credits for Unused or Unpaid
Vacation, Holiday, or Sick Pay
A. Credited to Accounts Originally
charged at Least Once Annually ____ ____ ____
B. Credited to Indirect Cost Pools
at Least Once Annually ____ ____ ____
C. Carried Over to Future Cost
Accounting Periods 2/ ____ ____ ____
Y. Other(s) 2/ ____ ____ ____
Z. Not Applicable ____ ____ ____
1/ For the definition of Non-exempt and Exempt salaries, see the Fair Labor
Standards Act, 29 U.S.C. 206.
2/ Describe on a Continuation Sheet.
NAME OF REPORTING UNIT
6.2.0 Supplemental Unemployment (Extended Layoff) Benefit Plans. Costs of
such plans are charged to Federal contracts: (Mark the appropriate
line(s) and if more than one is marked, explain on a continuation sheet.)
A. ____ When actual payments are made directly to employees
B. ____ When accrued (book accrual or funds set aside but no trust fund involved)
C. ____ When contributions are made to a nonforfeitable trust fund
D. ____ Not charged
Y. ____ Other(s) 1/
Z. ____ Not applicable
6.3.0 Severance Pay and Early Retirement. Costs of normal turnover severance
pay and early retirement incentive plans, as defined in FAR 31.2 or other
pertinent procurement regulations, which are charged directly or indirectly
to Federal contracts, are based on: (Mark the appropriate line(s) and if
more than one is marked, explain on a continuation sheet.)
A. ____ Actual payments made
B. ____ Accrued amounts on the basis of past experience
C. ____ Not charged
Y. ____ Other(s) 1/
Z. ____ Not applicable
6.4.0 Incidental Receipts. (Mark the appropriate line(s) to indicate the
method used to account for incidental or miscellaneous receipts, such as
revenues from renting real and personal property or selling services, when
related costs have been allocated to Federal contracts. If more than one is
marked, explain on a continuation sheet.)
A. ____ The entire amount of the receipt is credited to the same indirect cost pools to
which related costs have been charged
B. ____ Where the amount of the receipt includes an allowance for profit, the
cost-related part of the receipt is credited to the same indirect cost
pools to which related costs have been charged; the profits are credited to
Other (Miscellaneous) Income
C. ____ The entire amount of the receipt is credited directly to Other
(Miscellaneous) Income
Y. ____ Other(s) 1/
Z. ____ Not applicable
1 / Describe on a Continuation Sheet.
NAME OF REPORTING UNIT
6.5.0 Proceeds from Employee Welfare Activities. Employee welfare activities
include all of those activities set forth in FAR 31.2 . (Mark the
appropriate line(s) to indicate the practice followed in accounting for
the proceeds from such activities. If more than one is marked, explain
on a continuation sheet.)
A. ____ Proceeds are turned over to an employee-welfare organization or
fund; such proceeds are reduced by all applicable costs such as
depreciation, heat, light and power
B. ____ Same as above, except the proceeds are not reduced by all applicable costs
C. ____ Proceeds are credited at least once annually to the appropriate cost pools to
which costs have been charged
D. ____ Proceeds are credited to Other (Miscellaneous) Income
Y. ____ Other(s) 1/
Z. ____ Not applicable
1/ Describe on a Continuation Sheet.
NAME OF REPORTING UNIT
This part covers the measurement and assignment of costs for employee pensions, post retirement benefits other than pensions (including post retirement health benefits), certain other types of deferred compensation, and insurance. Some organizations may incur all of these costs at the corporate or home office level, while others may incur them at subordinate organizational levels. Still others may incur a portion of these costs at the corporate level and the balance at subordinate organizational levels.
Where the segment (reporting unit) does not directly incur such costs, the segment should, on a continuation sheet, identify the organizational entity that incurs and records such costs, and should require that entity to complete the applicable portions of this Part VII. Each such entity is to fully disclose the methods and techniques used to measure, assign, and allocate such costs to the segment(s) performing Federal contracts or similar cost objectives. Necessary explanations required to achieve that objective should be provided by the entity on a continuation sheet.
Where a home office either establishes practices or procedures for the types of costs covered in this Part VII or incurs and then allocates those costs to its segments, the home office may complete this Part to be included in the submission by the segment as indicated on page (i) 4., General Instructions.
7.1.0 Pension Plans with Costs Charged to Federal Contracts. Identify
the types and number of pension plans whose costs are charged to
Federal contracts or similar cost objectives: (Mark applicable
line(s) and enter number of plans.)
Number of
Type of Pension Pla Plans
A. Defined-Contribution Plan (Other than ESOPs (see 7.5.0))
1. Non-Qualified ____
2. Qualified ____
B. Defined-Benefit Plan
1. Non-Qualified
a. Costs are measured and assigned on accrual basis ____
b. Costs are measured and assigned on cash
(pay-as-you-go) basis ____
2. Qualified
a. Trusteed (Subject to ERISA's minimum funding requirements) ____
b. Fully-insured plan (Exempt from ERISA's minimum funding
requirements) treated as a defined-contribution plan ____
c. Collectively bargained plan treated as a defined-
contribution plan ____
Y. ____ Other 1/ ____
Z. ____ Not Applicable (Proceed to Item 7.2.0)
1/ Describe on a Continuation Sheet.
NAME OF REPORTING UNIT
7.1.1 General Plan Information. On a continuation sheet for each plan
identified in item 7.1.0, provide the following information:
A. The plan name
B. The Employer Identification Number (EIN) of the plan sponsor as
reported on IRS Form 5500, if any
C. The plan number as reported on IRS Form 5500, if any
D. Is there a funding agency established for the plan?
E. Indicate where costs are accumulated:
(1) Home Office
(2) Segment
F. If the plan provides supplemental benefits to any other plan,
identify the other plan(s).
7.1.2 Defined-Contribution Plan(s) and Certain Defined-Benefit Plans
treated as Defined-Contribution Plans. Where numerous plans are
listed under 7.1.0.A., 7.1.0.B.2.b., or 7.1.0.B.2.c., for those
plans which represent the largest dollar amounts of costs charged
to Federal contracts, or similar cost objectives, describe on
a continuation sheet the basis for the contribution (including treatment
of dividends, credits, and forfeitures) required for each fiscal year.
(If there are not more than three plans, provide information for all the
plans. If there are more than three plans, information should be provided for
those plans that in the aggregate account for at least 80 percent of those
defined-contribution plan costs allocable to this segment or business unit.)
Z. _____ Not applicable. (Proceed to Item 7.1.3)
7.1.3 Defined-Benefit Plan(s). Where numerous plans are listed under
7.1.0.B. (excluding certain defined-benefit plans treated as defined-contribution
plans reported under 7.1.0.B.2.b. and 7.1.0.B.2.c.), for those plans which
represent the largest dollar amounts of costs charged to Federal contracts,
provide the information requested below on a continuation sheet. (If there are
not more than three plans, provide information for all the plans. If there
are more than three plans, information should be provided for those plans that
in the aggregate account for at least 80 percent of those defined-benefit plan
costs allocable to this segment or business unit.):
A. Actuarial Cost Method. Identify the actuarial cost method used, including
the cost method(s) used to value ancillary benefits, for each plan. Include
the method used to determine the actuarial value of assets. Also, if applicable,
include whether normal cost is developed as a level dollar amount or as a level
percent of salary. For plans listed under 7.1.0.B.1.b., enter "pay-as-you-go".
B. Actuarial Assumptions. Describe the events or conditions for which significant actuarial
assumptions are made for each plan. Do not include the current numeric values of the
assumptions, but provide a description of the basis used for determining these numeric values.
Also, describe the criteria used to evaluate the validity of an actuarial assumption. For plans
listed under 7.1.0.B.1.b., enter "not applicable".
C. Market Value of Funding Agency Assets. Indicate if all assets of the funding agency are valued
on the basis of a readily determinable market price. If yes, indicate the basis for the market
value. If no, describe how the market values are determined for those assets that do not have a
readily determinable market price. For plans listed under 7.1.0.B.1.b., enter "not applicable".
D. Basis for Cost Computation. Indicate whether the cost for the segment is determined as:
1. An allocated portion of the total pension plan cost.
2. A separately computed pension cost for one or more segments. If so, identify those
segments.
Z. _____ Not applicable, proceed to Item 7.2.0.
NAME OF REPORTING UNIT
7.2.0 Post-retirement Benefits (PRBs) Other than Pensions (including post-retirement
health care benefits) Charged to Federal Contracts. Identify the accounting
method used to determine the costs and the number of PRB plans whose costs
are charged to Federal contracts or similar cost objectives. Where retiree
benefits are provided as an integral part of an employee group insurance plan
that covers active employees, report that plan under 7.3.0. (Mark applicable
line(s) and enter number of plans.)
Method Used to Determine Costs Number of Plans
A. Accrual Accounting _____
B. Cash (pay-as-you-go) Accounting _____
C. Purchased Insurance from unrelated Insurer _____
D. Purchased Insurance from Captive Insurer _____
E. Self-Insurance (including insurance
obtained through Captive Insurer) _____
F. Terminal Funding _____
Y. Other 1/ _____
Z. _____ Not Applicable (Proceed to Item 7.3.0)
7.2.1 General PRB Plan Information. On a continuation sheet for each plan
identified in item 7.2.0, provide the following information grouped by
method used to determine costs:
A. The plan name
B. The Employer Identification Number (EIN) of the plan sponsor as
reported on IRS Form 550, if any
C. The plan number as reported on IRS Form 5500, if any
D. Is there a funding agency or funded reserve established for the plan?
E. Indicate where costs are accumulated:
(1) Home Office
(2) Segment
F. Are benefits provided pursuant to a written plan or an established practice?
If established practice, briefly describe.
G. If this PRB plan is listed under 7.2.0.C., 7.2.0.D., or 7.2.0.E., indicate
whether the plan is operated as an employee group insurance program. If
this PRB plan is listed under 7.2.0.Y., indicate whether the plan is operated
as a group insurance program. If the plan is operated as an employee group
insurance program, report this plan under 7.3.0. and 7.3.1., as appropriate.
If no, report the plan under 7.2.2.
1/ Describe on a Continuation Sheet.
NAME OF REPORTING UNIT
7.2.2 PRB Plan(s). Where numerous plans are listed under 7.2.0, for those
plans which represent the larges dollar amounts of costs charged to
Federal contracts, or other similar cost objectives, provide the information
below on a continuation sheet. (If there are not more than three plans,
provide information for all the plans. If there are more than three
plans, information should be provided for those plans that in the aggregate account
for at least 80 percent of those PRB costs allocable to this segment or business unit.)
A. Actuarial Cost Method. Identify the actuarial cost method used for each plan or each
benefit, as appropriate. Include the method used to determine the actuarial value of
assets. Identify the amortization methods and periods used, if any. For plans listed
under 7.2.0.B., enter "cash accounting". For plans listed under 7.2.0.F., enter "terminal
funding" and identify the amortization methods and periods used, if any.
B. Actuarial Assumptions. Describe the events or conditions for which significant
actuarial assumptions are made for each plan. Do not include the current numeric
values of the assumptions, but provide a description of the basis used for determining
these numeric values. Also, describe the criteria used to evaluate the validity of an
actuarial assumption. For plans under 7.2.0.B. or 7.2.0.F., enter "not applicable".
C. Funding. Provide the following information on the funding practice for the costs of the
plan: (For plans under 7.2.0.B. or 7.2.0.F., enter "not applicable".)
1. Describe the criteria for or practice of funding the measured and assigned
cost; e.g., full funding of the accrual, funding is made pursuant to VEBA or
401(h) rules.
2. Briefly describe the funding arrangement.
3. Are all assets valued on the basis of a readily determinable market price? If
yes, indicate the basis used for the market value. If no, describe how the
market value is determined for those assets that are not valued on the basis of
a readily determinable market price.
D. Basis for Cost Computation. Indicate whether the cost for the segment is determined
as:
1. An allocated portion of the total PRB plan cost
2. A separately computed PRB cost for one or more segments. If so, identify
those segments.
E. Forfeitability. Does each participant have a non-forfeitable contractual right to their
benefit or account balance? If no, explain.
Z. _____ Not applicable, proceed to item 7.3.0.
NAME OF REPORTING UNIT
7.3.0 Employee Group Insurance Charged to Federal Contracts or Similar Cost Objectives.
Does your organization provide group insurance coverage to its employees?
(Includes coverage for life, hospital, surgical, medical, disability, accident, and
similar plans for both active and retired employees, even if the coverage was
previously described in 7.2.0.)
A. _____ Yes (Complete Item 7.3.1)
B. _____ No (Proceed to Item 7.4.0)
7.3.1 Employee Group Insurance Programs. For each program that covers a
category of insured risk (e.g., life, hospital, surgical, medical,
disability, accident, and similar programs for both active and retired
employees), provide the information below on a continuation sheet, using
the codes described below: (If there are not more than three policies or
self-insurance plans that comprise the program, provide information for
all the policies and self-insurance plans. If there are more that three
policies or self-insurance plans, information should be provided for
those policies and self-insurance plans that in the aggregate account for
at least 80 percent of the costs allocable to this segment or business
unit for the program that covers each category of insured risk
identified.)
Description of Employee Group Insurance Program:
Purchased Self-Insurance
Insurance Projected Insurance
Policy or Self- Cost Cost Includes Rating Average Administrative
Insurance Plan Accumulation Basis Retirees Basis Loss Expenses
(1) (2) (3) (4) (5) (6)
Column (1) -- Cost Accumulation
Enter Code A, B, or Y, as appropriate.
A. Costs are accumulated at the Home Office.
B. Costs are accumulated at Segment
Y. Other 1/
Column (2) -- Cost Basis
Enter code A, B, C, or Y, as appropriate.
A. Purchased Insurance from unrelated third party
B. Self-insurance
C. Purchased Insurance from a captive insurer
Y. Other 1/
1/ Describe on a Continuation Sheet.
NAME OF REPORTING UNIT
7.3.1 Continued.
Column (3) -- Includes Retirees
Enter code A, B, C, or Y, as appropriate.
A. No, does not include benefits for retirees.
B. Yes, PRB benefits for retirees that are a part of a policy or coverage
for both active employees and retirees are reported here instead of 7.2.0.
C. Yes, PRB benefits for retirees are a part of a PRB plan previously reported
under 7.2.0.
Y. Other 1/
Column (4) -- Purchased Insurance Rating Basis
For each plan listed enter code A, B, C, Y, or Z, as appropriate.
A. Retrospective Rating (also called experience rating plan or retention plan).
B. Manually Rated
C. Community Rated
Y. Other, or more than one type 1/
Z. Not applicable
Column (5) -- Projected Average Loss
For each self-insured group plan, or the self-insured portion of purchased
insurance, enter code A, B, C, Y, or Z, as appropriate.
A. Self-insurance costs represent the projected average loss for the period estimated
on the basis of the cost of comparable purchased insurance.
B. Self-insurance costs are based on the contractor's experience, relevant
industry experience, and anticipated conditions in accordance with accepted
actuarial principles.
C. Actual payments are considered to represent the projected average loss
for the period.
Y. Other, or more than one method 1/
Z. Not applicable
Column (6) -- Insurance Administration Expenses
For each self-insured group plan, or the self-insured portion of purchased insurance,
enter code A, B, C, D, Y, or Z, as appropriate, to indicate how administrative
costs are treated.
A. Separately identified and accumulated in indirect cost pool(s).
B. Separately identified, accumulated, and allocated to cost objectives either
at the segment and/or home office level (Describe allocation method on a
Continuation Sheet).
C. Not separately identified, but included in indirect cost pool(s). (Describe
pool(s) on a Continuation Sheet)
D. Incurred by an insurance carrier or third party (Describe accumulation and
allocation process on a Continuation Sheet).
Y. Other 1/
Z. Not applicable
1/ Describe on a Continuation Sheet.
NAME OF REPORTING UNIT
7.4.0 Deferred Compensation, as defined in CAS 9904.415. Does your
organization award deferred compensation, other than ESOPs, which is
charged to Federal contracts or similar cost objectives? (Mark one.)
A. ____ Yes (Complete Item 7.4.1.)
B. ____ No (Proceed to Item 7.5.0.)
7.4.1 General Plan Information. On a continuation sheet for all deferred
compensation plans, as defined by CAS 9904.415, provide the following
information:
A. The plan name
B. The Employer Identification Number (EIN) of the plan sponsor as reported
on IRS Form 5500, if any
C. The plan number as reported on IRS Form 5500, if any
D. Indicate where costs are accumulated:
(1) Home office
(2) Segment
E. Are benefits provided pursuant to a written plan or an established practice?
If established practice, briefly describe .
7.4.2 Deferred Compensation Plans. Where numerous plans are listed under 7.4.1,
for those plans which represent the largest dollar amounts of costs charged to
Federal contracts, or other similar cost objectives, provide the information below on a
continuation sheet. (If there are not more than three plans, provide information for
all the plans. If there are more than three plans, information should be
provided for those plans that in the aggregate account for at least 80%
of these deferred compensation costs allocable to this segment or business unit):
A. Description of Plan.
1. Stock Options
2. Stock Appreciation Rights
3. Cash Incentive
4. Other (explain)
B. Method of Charging Costs to Federal Contracts or Similar Cost Objectives.
1. Costs charged when accrued and the accrual is fully funded
2. Costs charged when accrued and the accrual is partially funded or not funded
3. Costs charged when paid to employee (pay-as-you-go)
4. Other (explain)
NAME OF REPORTING UNIT
7.5.0 Employee Stock Ownership Plans (ESOPs). Does your organization make
contributions to fund ESOPs that are charged directly or indirectly to
Federal contracts or similar cost objectives? (Mark one)
A. _____ Yes (Proceed to Item 7.5.1)
B. _____ No (Proceed to Item 7.6.0)
7.5.1 General Plan Information. On a continuation sheet, for all ESOPs provide the
following information:
A. The plan name
B. The Employer Identification Number (EIN) of the plan sponsor as reported on IRS Form
5500, if any
C. The plan number as reported on IRS Form 5500, if any
D. Indicate where costs are accumulated:
(1) Home office
(2) Segment
E. Are benefits provided pursuant to a written plan or an established practice? If
established practice, briefly describe.
F. Indicate whether the ESOP plan is a defined-contribution plan subject
to CAS 9904.412. (Answer Yes or No).
G. Indicate whether the ESOP is leveraged or nonleveraged.
H. Valuation of Stock or Non-Cash Assets. Are the plan assets valued on the
basis of a readily determinable market price? If yes, indicate the basis
for the market value. If no, indicate how the market value is determined
for those assets that do not have a readily determinable market price.
I. Forfeitures and Dividends. Describe the accounting treatment for forfeitures and
dividends, on both allocated and unallocated shares, in the measurement of ESOP
costs charged directly or indirectly to Federal contracts or similar cost
objectives for each plan identified.
J. Administrative Costs. Describe how the costs of administration of each plan
listed are identified, grouped, and accumulated.
NAME OF REPORTING UNIT
7.6.0 Worker's Compensation, Liability, and Property Insurance. Does your
organization have insurance coverage regarding worker's compensation,
liability and property insurance?
A. _____ Yes (Complete Item 7.6.1.)
B. _____ No (Proceed to Part VIII)
7.6.1 Worker's Compensation, Liability and Property Insurance Coverage.
For each line of insurance that covers a category of insured risk
(e.g., worker's compensation, fire and similar perils, automobile
liability and property damage, general liability), provide the
information below on a continuation sheet using the codes described
below: (If there are not more than three policies or self-insurance plans
that are applicable to the line of insurance, provide
information for all the policies and self-insurance plans. If there are
more than three policies or insurance plans, information should be
provided for those policies and self-insurance plans that in the
aggregate account for at least 80 percent of the costs allocable to this
segment or business unit for each line of insurance identified.)
Description of Line of Insurance Coverage: Crediting Self-Insurance of Dividends Projected Insurance Policy or Self- Cost Cost and Earned Average Administrative Insurance Plan Accumulation Basis Refunds Loss Expenses (1) (2) (3) (4) (5) Column (1) -- Cost Accumulation Enter code A, B, or Y, as appropriate. A. Costs are accumulated at the Home Office. B. Costs are accumulated at Segment Y. Other 1/ Column (2) -- Cost Basis Enter code A, B, C, or Y, as appropriate. A. Purchased Insurance from unrelated third party B. Self-insurance C. Purchased Insurance from a captive insurer Y. Other 1/ 1/ Describe on a Continuation Sheet.
COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED
BY PUBLIC LAW 100-679
NAME OF REPORTING UNIT
7.6.1 Continued.
Column (3) -- Crediting of Dividends and Earned Refunds
For each line of coverage listed, enter code A, B, C, D, E, Y, or Z, as appropriate.
A. Credited directly or indirectly to Federal contracts or similar cost
objectives in the year earned
B. Credited directly or indirectly to Federal contracts or similar cost objectives
in the year received, not necessarily in the year earned
C. Accrued each year, as applicable, to currently reflect the net annual cost of the
insurance
D. Not credited or refunded to the contractor but retained by the carriers
as reserves in accordance with 48 CFR 9904.416-50(a)(1)(iv)
E. Manually Rated - not applicable
Y. Other, or more than one 1/
Z. Not applicable
Column (4) -- Projected Average Loss
For each self-insured group plan, or the self-insured portion of purchased
insurance, enter code A, B, C, Y, or Z, as appropriate.
A. Costs that represent the projected average loss for the period estimated
on the basis of the cost of comparable purchased insurance.
B. Costs that are based on the contractor's experience, relevant industry experience, and
anticipated conditions in accordance with generally accepted actuarial principles and
practices.
C. The actual amount of losses are considered to represent the projected average loss for
the period.
Y. Other, or more than one method. 1/
Z. Not applicable
Column (5) -- Insurance Administration Expenses
For each self-insured group plan, or the self-insured portion of purchased insurance, enter
code A, B, C, D, Y, or Z, as appropriate, to indicate how administrative costs are treated.
A. Separately identified and accumulated in indirect cost pool(s).
B. Separately identified, accumulated, and allocated to cost objectives either at the
segment and/or home office level (Describe allocation method on a Continuation
Sheet).
C. Not separately identified, but included in indirect cost pool(s). (Describe pool(s) on a
Continuation Sheet).
D. Incurred by an insurance carrier or third party. (Describe accumulation and allocation
process on a Continuation Sheet).
Y. Other 1/
Z. Not applicable
1/ Describe on a Continuation Sheet.
NAME OF REPORTING UNIT
FOR HOME OFFICE, AS APPLICABLE (Includes home office type operations of subsidiaries, joint ventures, partnerships, etc.). 1/
This part should be completed only by the office of a corporation or other business entity where such an office is responsible for administering two or more segments, where it allocates its costs to such segments and where at least one of the segments is required to file Parts I through VII of the Disclosure Statement.
Data for this part should cover the reporting unit's (corporate or other intermediate level home office's) most recently completed fiscal year. For a corporate (home) office, such data should cover the entire corporation. For a intermediate level home office, they should cover the subordinate organizations administered by that group office.
8.1.0 Organizational Structure.
On a continuation sheet, provide the following information: 1. In column (1) list segments and other intermediate level home offices reporting to this home office, 2. In column (2) insert "yes" or "no" to indicate if reporting units have recorded any CAS-covered Government Sales, and 3. In column (3) provide the percentage of annual CAS-covered Government Sales as a Percentage of Total Sales (Government and Commercial), if applicable, as follows: A. Less than 10% B. 10%-50% C. 51%-80% D. 81%-95% E. Over 95% Segment or CAS Covered Government Sales as a Other Intermediary Home Office Government Sales Percentage of Total Sales (1) (2) (3) 8.2.0 Other Applicable Disclosure Statement Parts. (Refer to page (i) 4., General Instructions, and Parts V, VI and VII of the Disclosure Statement. Indicate below the parts that the reporting unit has completed concurrently with Parts I and VIII.) A. ____ Part V - Depreciation and Capitalization Practices B. ____ Part VI - Other Costs and Credits C. ____ Part VII - Deferred Compensation and Insurance Costs Z. ____ Not Applicable 1/ For definition of home office see 48 CFR 9904.403.
NAME OF REPORTING UNIT
8.3.0 Expenses or Pools of Expenses and Methods of Allocation.
For classification purposes, three methods of allocation, defined
as follows, are to be used:
(i) Directly Allocated--those expenses that are charged to specific corporate segments or
other intermediate level home offices based on a specific identification of costs
incurred, as described in 9904.403;
(ii) Homogeneous Expense Pools--those individual or groups of expenses which are
allocated using a base which reflects beneficial or causal relationships, as described in
9904.403; and
(iii) Residual Expense--the remaining expenses which are allocated to all segments by
means of a base representative of the total activity of such segments.
Allocation Base Codes
A. Sales
B. Cost of Sales
C. Total Cost Input (Direct Material, Direct Labor, Other Direct Costs, and Applicable
Overhead)
D. Total Cost Incurred (Total Cost Input Plus G&A Expenses)
E. Prime Cost (Direct Material, Direct Labor, and Other Direct Costs
F. Three factor formula (CAS 9904.403-50(c))
G. Processing or Conversion Cost (Direct Labor and Applicable Overhead)
H. Direct Labor Dollars
I. Direct Labor Hours
J. Machine Hours
K. Usage
L. Unit of Production
M. Direct Material Cost
N. Total Payroll Dollars (Direct and Indirect Employees)
O. Headcount or Number of employees (Direct and Indirect Employees)
P. Square Feet
Q. Value Added
Y. Other, or More than One Basis 1/
(On a continuation sheet, under each of the headings 8.3.1, 8.3.2, and 8.3.3 enter the type of expenses or the name of the expense pool(s). For each of the types of expense or expense pools listed, also indicate as item (a) the major functions, activities, and elements of cost included. In addition, for items listed under 8.3.2 and 8.3.3 enter one of the Allocation Base Codes A through Q, or Y, to indicate the basis of allocation and describe as item (b) the make up of the base(s). For example, if direct labor dollars are used, are ovetime premiums, fringe benefits, etc. included? For items listed under 8.3.2 and 8.3.3, if a pool is not allocated to all reporting units listed under 8.1.0, then list those reporting units either receiving or not receiving an allocation. Also identify special allocations of residual expenses and/or fixed mangement charges (see 9904.403-40(c)(3)).
1/ Describe on a Continuation Sheet.
NAME OF REPORTING UNIT
Type of Expenses or Name of Pool of Expenses
8.3.1 Directly Allocated
1. _________________________________________
(a) Major functions, activities, and elements of cost include:
_______________________________
________________________________
2. _________________________________________
(a) Major functions, activities, and elements of cost include:
________________________________
________________________________
8.3.2 Homogeneous Expense Pools Allocation Base Code
1. _________________________________________ _____
(a) Major functions, activities, and elements of cost include:
_____________________________
_____________________________
(b) Description/Make up of the allocation base:
________________________________
________________________________
2. _________________________________________ _____
(a) Major functions, activities, and elements of cost include:
_____________________________
_____________________________
(b) Description/Make up of the allocation base:
________________________________
________________________________
NAME OF REPORTING UNIT
8.3.3 Residual Expenses Allocation Base Code
________________________________________ _____
(a) Major functions, activities, and elements of cost include:
_____________________________
_____________________________
(b) Description/Make up of the allocation base:
________________________________
________________________________
8.4.0 Transfer of Expenses. If there are normally transfers of expenses
from reporting units to this home office, identify on a continuation
sheet the classification of the expense and the name of the reporting
unit incurring the expense.
Revisions to Cost Accounting Standards
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