Old-Dog Posted February 3, 2009 Report Share Posted February 3, 2009 :mellow:I am trying to understand what "established practices" means in this sentence. Does it refer to cost accounting practices, accounting practices, or business processes? Thanks Link to comment Share on other sites More sharing options...
here_2_help Posted February 3, 2009 Report Share Posted February 3, 2009 :mellow:I am trying to understand what "established practices" means in this sentence. Does it refer to cost accounting practices, accounting practices, or business processes?Thanks Hi George, I don't have access to the necessary history; this might be a carryover from ASPR or DAR days. It does not appear that the courts have expressly decided what the phrase means. However, Karen Manos's book, Government Contract Costs & Pricing (Thomson-West, 2004) indicates (in context) that the phrase refers to the totality of "the facts and circumstances." (Volume 1, Page 120-121). She cites to Bruce Construction Corp. v. U.S. (1963) and to Data-Design Lab, ASBCA No. 24354, but does not quote anything that appears to be responsive to your question. Given Ms. Manos's use of the phrase, I would interpret it to mean all of the above. The contractor's established practices might include cost accounting practices, GAAP reporting practices, or business practices such as HR, compensation, etc. Hope this helps. Link to comment Share on other sites More sharing options...
Old-Dog Posted February 4, 2009 Author Report Share Posted February 4, 2009 Thanks. I appreciate the help. Link to comment Share on other sites More sharing options...
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