Facilities capital cost of money factors

2020-02-18 06:09

5. cost of money for the cost accounting period 6. allocation base for the period 7. facilities capital cost of money factors recorded basis of columns columns in unit(s) columns business leased property allocation 2 3 1 x 4 of measure 5 6 unit corporate or group facilities total capital undistributed distributed overhead pools g& a expenseFacilities capital cost of money is an imputed cost related to the cost of contractor capital committed to facilities. CAS 414, Cost of Money as an Element of the Cost of Facilities Capital, provides detailed guidance on calculating the amount of facilities capital cost of money due under a specific contract. facilities capital cost of money factors

How to Calculate FCCM. Facilities capital cost of money (FCCM) is the method government agencies use to keep track of the estimated cost of contractors using their own company's money or property to invest in facilities and equipment that benefit the government. For federal agencies, it is governed by 48 Code of Federal Regulations (CFR) 9904. 414,

Start studying con 2. Learn vocabulary, terms, and more with flashcards, games, and other study tools. Facilities Capital Cost of Money excluded from cost base. exclude any facilities cost of capital included in cost objectives before applying profit or fee factors. COST ACCOUNTING PERIOD: Applicable Cost Accumulation& Allocation Total Net Cost of Money Allocation Base Facilities Capital of Direct Distribution of Book for the Cost for the Cost of Money Rate of N. B. V. Undistributed Value Accounting Period Period Money Factors RECORDED Basis of Allocation Columns 2 3 Columns 1 x 4 In Unit(s) offacilities capital cost of money factors through 2006 and facility capital cost of money factors for FY 2004. The purpose of the examination was to determine if the contractors proposed forward pricing rates and factors are reasonable. The DCAA made adjustments to the contractors indirect expense rate forecast for

Jul 21, 2009 Don Mansfield. The applicable rule says estimated cost , it does not say estimated cost excluding facilities capital cost of money. 15 of estimated costs (1, 010, 000) would be 151, 500. Thank you all for playing. facilities capital cost of money factors Apr 30, 2004 6. distribution of facilities capital cost of money pool a. allocation base b. e. treasury rate facilities capital cost of money c. factor (1) amount (2) percentage a. amount b. 7. distribution of facilities capital employed dd form 1861, may 2001 previous edition may be used. 100 (1) land (2) buildings (3) equipment (4) facilities FAR 52. AND FAR 52. , Facilities Capital Cost of Money. While Cost of Money is part of the Cost Accounting Standards, it is included in all cost based contracts (contracts subject to FAR Part 31. 2) thru incorporation at FAR 31. . This FAR cost principle The Defense Contract Audit Agency (DCAA) examined the contractors November 3, 2003, proposal for indirect forward pricing rates for Fiscal Years (FY) 2004 through 2006 and facility capital cost of money factors for FY 2004. Mar 22, 2011 3) Facilities capital cost of money factors are computed by dividing the cost of money for each pool by the corresponding allocation base. The allocation bases used in this computation must be compatible with the bases used for applying indirect costs in determining contract costs.

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