CASNEWB

Hi, A question/clarification regarding the inclusion of intercompany costs in various indirect bases. In this example, there are two organizations within the company (we'll call them A and B). Organization A performs the work (all labor); and fully burdened costs, including fringe, overhead and G&A are transferred to a project in Organization B. Those costs are received by Organization B as subcontract costs and burdened with G&A. Is there a requirement to exclude the costs from the bases of either organization to avoid double counting? Are there specific CAS clauses that address this? In reading through CAS 8.410, it appears that there is specific guidance that they should NOT be excluded from the performing organization's base (8.410.2.a). But I haven't seen anything that addresses the applicability in the base of the receiving organization. Thanks for your input.