If a Government contractor has multiple accounting segments (each with its own Disclosure Statement) and they do business with each other, it is my understanding that the performing segment should include its G&A in its billing to other segments. No fee may be charged, but full cost through G&A is allowable. The "purchasing" segment (a Total Cost Input entity) would then add it's G&A to the cost when billing the customer. It has been many years since I worked for an entity with multiple accounting segments and I looking for any information that my understanding is not correct. Thanks in advance for your thoughts and any suggestions you may have.