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(b) Technical Computer Center Assets. Total technical computer center expenses for the year are assumed to be $770,000 including $90,000 depreciation per Table IX and $50,000 charge from the occupancy pool per paragraph (a) of this table. A charging rate of $250 per hour is computed assuming a total of 3,080 chargeable CPU hours per annum. The net book value of assets amounting to $600,000 [$450,000 per Table IX plus the $150,000 allocated per (a) above] is allocated on the basis of CPU hours utilized.

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(c) Summary of Undistributed Facilities Capital Allocation. Undistributed (per Table IX).

Technical computer center

Occupancy....

Total..

$450,000 3,000,000

3,450,000

Distribution per paragraph (a) or (b) of this table of balances to overhead pools that result in charges direct to final cost objectives.

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90-003 0-82--28

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TABLE XIII.-Summary of cost of money computation on facilities capital (cost of money excluded

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VARIATION II. TOTAL COST INPUT ALLOCATION BASE INCLUDES COST OF MONEY

TABLE XIV.-Recomputation of "A" division total cost input to reflect inclusion of cost of money

(a) Regular method:

Total cost input per table VII...

$36,700,000

Cost of money applicable to facilities capital identified with overhead pools per subtotal in column 5, table XV

661,600

Total cost input including cost of money.

37,361,600

(b) Alternative method:

Total cost input per table VII..

36,700,000

Cost of money applicable to facilities capital identified with overhead pools per subtotal in column 5, table XVI

385,600

Total cost input including cost of money.

37,085,900

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TABLE XVII.-Summary of cost of money computation on facilities capital (cost of money included in total cost input-regular method)

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TABLE XVIII.-Summary of cost of money computation on facilities capital (cost of money included in total cost input-alternative method)

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PREAMBLE A

Preamble to Original Publication, 6-2-76

The following is the preamble to the original publication of Part 414, 41 FR 22244, June 2, 1976.

The Standard on Cost of Money as an Element of the Cost of Facilities Capital being published today is one of a series being promulgated by the Cost Accounting Standards Board (Board) pursuant to section 719 of the Defense Production Act of 1950, as amended (Pub. L. 91-379, 50 U.S.C. App. 2168), which provides for the development of Cost Accounting Standards to be used in connection with negotiated national defense contracts.

Performance under negotiated contracts usually requires the use of facilities which represent significant contractor investments. Accounting principles applicable to financial reporting do not provide for any explicit recognition of the cost of capital committed to facilities. The Board has long been interested in identifying, as a contract cost, a part of the contractor's total cost of capital. The Board distributed three research papers dealing with the cost of capital in connection with negotiated contracts. These mailings were in June 1974, April 1975, and December 1975. The responses received to all three of those research mailings were useful in the development of the proposal published by the Board on March 5, 1976 (41 FR 9562).

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