48 C.F.R. § 9904.410
9904.410 Allocation of business unit general and administrative expenses to final cost objectives.
Notes of Decisions
Cited in 4
cases (2 in the last 5 years), 2011–2025 · leading case: Sikorsky Aircraft Corp. v. United States, 102 Fed. Cl. 38 (Fed. Cl. 2011).
Sikorsky Aircraft Corp. v. United States, 102 Fed. Cl. 38 (Fed. Cl. 2011). “, 48 C.F.R. § 9904.410 (“CAS 410”). See Def.”
Sikorsky Aircraft Corp. v. United States 09-844c &, 110 Fed. Cl. 210 (Fed. Cl. 2013). “” 48 C.F.R. § 9904.410 - 30(a)(4). In turn, "[fjinal cost objective means a cost objective which has allocated to it both direct and indirect costs, and, in the contractor’s accumulation systems, is one of the final accumulation points.”
Honeywell Int'l, Inc. (A.S.B.C.A. 2023). “(R4, tab 27 at 1-3; see 48 CFR 9904.410) 4. The DACO relied upon a rough order of magnitude prepared by the Defense Contract Audit Agency (DCAA) to determine how much the higher G & A rate affected government contract costs (R4, tab 27 at 2).”
Sec'y of Def. v. Pratt & Whitney (Fed. Cir. 2025). “Instead of simply purchasing commercial engine parts from parts suppliers, Pratt has entered into “collabo- ration agreements” with its suppliers under which the sup- pliers (the “Collaborators”) are paid a percentage share of 1 CAS 418 is a method of allocating overhead costs.”
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