Standards, Rules and Regulations [as of July 1, 1976]The Board, 1976 |
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Página 26
... base for allocation of indirect cost , will normally have more impact than the same amount of indi- rect costs . ( 4 ) The impact on Government fund- ing . Changes in accounting treatment will have more impact if they influence the ...
... base for allocation of indirect cost , will normally have more impact than the same amount of indi- rect costs . ( 4 ) The impact on Government fund- ing . Changes in accounting treatment will have more impact if they influence the ...
Página 60
... Bases . ( Enter for each type of overhead pool one of the Allocation Base Codes A through 0 or Y , to indicate the basis for allo- cating such pool of expenses to Government contracts or similar cost objectives , i.e. , allocation to ...
... Bases . ( Enter for each type of overhead pool one of the Allocation Base Codes A through 0 or Y , to indicate the basis for allo- cating such pool of expenses to Government contracts or similar cost objectives , i.e. , allocation to ...
Página 61
... Base Code . other pools are used , enter Code Z. ) Reporting Unit's G & A Pools and Allocation Bases . ( Enter for each type of G & A pool one of the Allocation Base Codes A through 0 , or Y , listed on Page 14 to indicate the basis for ...
... Base Code . other pools are used , enter Code Z. ) Reporting Unit's G & A Pools and Allocation Bases . ( Enter for each type of G & A pool one of the Allocation Base Codes A through 0 , or Y , listed on Page 14 to indicate the basis for ...
Página 62
... Base Code . If no other pools are used , enter Base Code Z. ) [ ] 4.3.0 Service Centers and Allocation Bases . Service centers are departments or other functional units which perform specific technical and / or administrative services ...
... Base Code . If no other pools are used , enter Base Code Z. ) [ ] 4.3.0 Service Centers and Allocation Bases . Service centers are departments or other functional units which perform specific technical and / or administrative services ...
Página 63
... Base Codes A through 0 , or Y , listed on Page 14 , to indicate the basis of charging or allocating service center costs . Enter in Column ( 3 ) Rate Code A or B to describe the costing method used . Enter Code Z in Column ( 1 ) only ...
... Base Codes A through 0 , or Y , listed on Page 14 , to indicate the basis of charging or allocating service center costs . Enter in Column ( 3 ) Rate Code A or B to describe the costing method used . Enter Code Z in Column ( 1 ) only ...
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Términos y frases comunes
Accounting Standards Board actuarial gains actuarial liability adjustment administrative agencies allocation base amended amortization amount applicable appropriate basis benefits Board believes BOARD DISCLOSURE STATEMENT business unit Code companies computation continuation sheet contract costing contractor cost ac cost accounting period cost accounting practices Cost Accounting Standards cost input base cost of money cost of sales counting criteria defense contractors defense contracts Defense Production Act definition depreciation determined direct labor disclosed DISCLOSURE STATEMENT REQUIRED effective date engineering overhead ERISA established estimated exemption facilities capital FEDERAL REGISTER final cost objectives fiscal FORM CASB-DS-1 fund G&A expense pool gains and losses Government contracts home office expenses included indirect cost pool inventory ment mentators modified negotiated paragraph pension cost pension plan preamble prime contract promulgated proposed Standard purposes pursuant quired received regulations segments specific STANDARDS BOARD DISCLOSURE suant supplement tangible capital assets tion tract tractors transition method
Pasajes populares
Página 13 - For the purpose of this section, "member of an employee's immediate household" means those blood relations who are residents of the employee's household. §19.735-408 Information not known by employees. If any information required to be included on a statement of employment and financial interests or supplementary statement, including holdings placed in trust, is not known to the employee but is known to another person, the employee shall request that other person to submit information in his behalf.
Página 4 - Person" means an individual, a corporation, a company, an association, a firm, a partnership, a society, a joint stock company, or any other organization or institution. (e) "Special Government employee" means a "special Government employee...
Página 11 - ... or other particular matter in which, to his knowledge, he, his spouse, minor child, partner, organization in which he is serving as officer, director, trustee, partner or employee, or any person or organization with whom he is negotiating or has any arrangement concerning prospective employment, has a financial interest — Shall be fined not more than $10,000, or imprisoned not more than two years, or both.
Página 8 - State political parties not proscribed by law. (2) Participation in the affairs of or acceptance of an award for a meritorious public contribution or achievement given by a charitable, religious, professional, social, fraternal, nonprofit educational and recreational, public service, or civic organization.
Página 13 - The interest of a spouse, minor child, or other member of an employee's immediate household is considered to be an interest of the employee. For the purpose of this section, "member of an employee's immediate household" means those blood relations who are residents of the employee's household.
Página 13 - Supplementary statements. Changes in, or additions to, the information contained in an employee's statement of employment and financial interests shall be reported in a supplementary statement as of June 30 each year. If no changes or additions occur, a negative report is required. Notwithstanding the filing of the annual report required by this section, each employee shall at all times avoid acquiring a financial interest that could result, or...
Página 106 - Congress, following the date on which the plan is transmitted to it ; but only if, between the date of transmittal and the expiration of such sixty-day period there has not been passed by either of the two Houses, by the affirmative vote of a majority of the authorized membership of that House...
Página 5 - An employee shall avoid any action, whether or not specifically prohibited by this subpart, which might result in, or create the appearance of: (a) Using public office for private gain; (b) Giving preferential treatment to any person; (c) Impeding Government efficiency or economy; (d) Losing complete independence or impartiality; (e) Making a Government decision outside official channels; or (f ) Affecting adversely the confidence of the public in the integrity of the Government.
Página 7 - ... that the interest is not so substantial as to be deemed likely to affect the integrity of the services which the Government may expect from such officer or employee...
Página 6 - An employee shall pay each just financial obligation in a proper and timely manner, especially one imposed by law such as Federal, State, or local taxes. For the purpose of this section, a "just financial obligation...