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Revisions to Cost Accounting Standards

General Information

General Instructions


 

COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART I - GENERAL INFORMATION

NAME OF REPORTING UNIT

Part I Instructions

Sales data for this part should cover the most recently completed fiscal year of the reporting unit. "Government CAS Covered Sales" includes sales under both prime contracts and subcontracts. "Annual CAS Covered Sales" includes intracorporate transactions.


1.1.0   Type of Business Entity of Which the Reporting Unit 
        is a Part.  (Mark one.)



     A.   _____  Corporation

     B.   _____  Partnership

     C.   _____  Proprietorship

     D.   _____  Not-for-profit organization

     E.   _____  Joint Venture

     F.   _____  Federally Funded Research and Development 
                 Center (FFRDC)

     Y.   _____  Other (Specify)  ____________________





1.2.0   Predominant Type of Government Sales.  (Mark one.)  1/



     A.   _____  Manufacturing

     B.   _____  Research and Development

     C.   _____  Construction

     D.   _____  Services

     Y.   _____  Other (Specify)_______________________





1.3.0   Annual CAS Covered Government Sales as Percentage
 
        of Total Sales (Government and Commercial). 

        (Mark one.  An estimate is permitted for this section.)  


     A.   _____  Less than 10%

     B.   _____  10%-50%

     C.   _____  51%-80%

     D.   _____  81% - 95%

     E.   _____  Over 95%





1.4.0   Description of Your Cost Accounting System for 

        Government Contracts and Subcontracts.  

        (Mark the appropriate line(s) and if more than

        one is marked, explain on a continuation sheet.)  1/



     A.   _____  Standard costs - Job order

     B.   _____  Standard costs - Process

     C.   _____  Actual costs - Job order

     D.   _____  Actual costs - Process

     Y.   _____  Other(s)    2/





1/  Do not complete when Part I is filed in conjunction 

    with Part VIII.

2/  Describe on a Continuation Sheet.


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART I - GENERAL INFORMATION

NAME OF REPORTING UNIT


1.5.0    Identification of Differences Between Contract 

         Cost Accounting and Financial Accounting Records.



	 List on a continuation sheet, the types of costs charged 

  to Federal contracts that are supported by memorandum records 

  and identify the method used to reconcile with the entity's 

  financial accounting records.



1.6.0    Unallowable Costs.  Costs that are not reimbursable as 

         allowable costs under the terms and conditions of Federal 

         awards are identified as follows:  (Mark all that apply 

         and if more than one is marked, describe on a continuation 

         sheet the major cost groupings, organizations, or other 

         criteria for using each marked technique.)



1.6.1	 Incurred costs.



     A.   _____     Specifically identified and recorded separately 

                    in the formal financial accounting records.



     B.   _____     Identified in separately maintained accounting records 

                    or workpapers.



     C.   _____     Identifiable through use of less formal accounting 

                    techniques that permit audit verification.



     D.   _____     Determinable by other means.  1/





1.6.2	 Estimated costs.



     A.  ________   By designation and description (in backup data, 

                    workpapers, etc) which have specifically been identified 

                    and recognized in making estimates.



     B.  ________   By description of any other estimating technique employed 

                    to provide appropriate recognition of any unallowable amounts 

                    pertinent to the estimates.



     C.  _______    Other.  1/



1.7.0	 Fiscal Year:  ____________________ (Specify twelve month period used for

       financial accounting and reporting purposes, e.g., 1/1 to 12/31.)



1.7.1	 Cost Accounting Period: __________________ (Specify period.  If the cost 

       accounting period used for the accumulation and reporting of costs under

       Federal contracts is other than the fiscal year identified in Item 1.7.0, 

       explain circumstances on a continuation sheet.)





1/  Describe on a Continuation Sheet.


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART II - DIRECT COSTS

NAME OF REPORTING UNIT

Part II Instructions

This part covers the three major categories of direct costs, i.e., Direct Material, Direct Labor, and Other Direct Costs.

It is not the intent here to spell out or define the three elements of direct costs. Rather, each contractor should disclose practices based on its own definitions of what costs are, or will be, charged directly to Federal contracts or similar cost objectives as Direct Material, Direct Labor, or Other Direct Costs. For example, a contractor may charge or classify purchased labor of a direct nature as "Direct Material" for purposes of pricing proposals, requests for progress payments, claims for cost reimbursement, etc.; some other contractor may classify the same cost as "Direct Labor," and still another as "Other Direct Costs." In these circumstances, it is expected that each contractor will disclose practices consistent with its own classifications of Direct Material, Direct Labor, and Other Direct Costs.




2.1.0	 Description of Direct Material.  Direct material as used here 

       is not limited to those items of material actually incorporated 

       into the end product; they also include material, consumable 

       supplies, and other costs when charged to Federal contracts or 

       similar cost objectives as Direct Material. (Describe on a

	      continuation sheet the principal classes or types of material and 

       services which are charged as direct material; group the material 

       and service costs by those which are incorporated in an end product 

       and those which are not.)



2.2.0	 Method of Charging Direct Material.



2.2.1	 Direct Charge Not Through an Inventory Account at:  (Mark the 

       appropriate line(s) and if more than one is marked, explain on

       a continuation sheet.)



     A.   _____     Standard costs (Describe the type of standards used.)  1/

     B.   _____     Actual Costs

     Y.   _____     Other(s) 1/

     Z.   _____     Not applicable



2.2.2	 Charged Direct from a Contractor-owned Inventory Account at:  

       (Mark the appropriate line(s) and if more than one is marked, 

       explain on a continuation sheet.)



     A.   _____     Standard costs 1/

     B.   _____     Average Costs 1/

     C.   _____     First in, first out

     D.   _____     Last in, first out

     Y.   _____     Other(s) 1/

     Z.   _____     Not applicable





1/  Describe on a Continuation Sheet.


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART II - DIRECT COSTS


NAME OF REPORTING UNIT



2.3.0	 Timing of Charging Direct Material.  (Mark the appropriate 

       line(s) to indicate the point in time at which direct material 

       are charged to Federal contracts or similar cost objectives, 

       and if more than one line is marked, explain on a continuation sheet.)



     A.   _____     When orders are placed

     B.   _____     When both the material and invoice are  received

     C.   _____     When material is issued or released to a process, batch, 

                    or similar intermediate cost objective

     D.   _____     When material is issued or released to a final cost 

                    objective

     E.   _____     When invoices are paid

     Y.   _____     Other(s) 1/

     Z.   _____     Not applicable



2.4.0	 Variances from Standard Costs for Direct Material.  (Do not 

       complete this item unless you use a standard cost method, 

       i.e., you have marked Line A of Item 2.2.1, or 2.2.2.  Mark 

       the appropriate line(s) in Items 2.4.1, 2.4.2, and 2.4.4, 

       and if more than one line is marked, explain on a continuation 

       sheet.)



2.4.1    Type of Variance.



     A.   _____     Price

     B.   _____     Usage

     C.   _____     Combined (A and B)

     Y.   _____     Other(s)  1/



2.4.2	 Level of Production Unit used to Accumulate Variance.  Indicate 

       which level of  production unit is used as a basis for accumulating

       material variances.



     A.   _____     Plant-wide Basis

     B.   _____     By Department

     C.   _____     By Product or Product Line

     Y.   _____     Other(s)  1/



2.4.3	 Method of Disposing of Variance.  Describe on a continuation 

       sheet the basis for, and the frequency of, the disposition of 

       the variance.



2.4.4	 Revisions.  Standard costs for direct materials are revised:



     A.   _____     Semiannually

     B.   _____     Annually

     C.   _____     Revised as needed, but at least once annually

     Y.   _____     Other(s)  1/



     1/  Describe on a Continuation Sheet.


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART II - DIRECT COSTS

NAME OF REPORTING UNIT


2.5.0	 Method of Charging Direct Labor:  (Mark the appropriate line(s) for

	 each Direct Labor Category to show how such labor is charged to Federal

	 contracts or similar cost objectives, and if more than one line is marked,

	 explain on a continuation sheet.  Also describe on a continuation sheet the

	 principal classes of labor rates that are, or will be applied to Manufacturing

	 Labor, Engineering Labor, and Other Direct Labor, in order to develop direct

	 labor costs.



                                                  Direct Labor Category

                                      Manufacturing    Engineering    Other Direct



     A. Individual/actual rates              _____          _____          _____

     B. Average rates --  uncompensated      _____          _____          _____

        overtime hours included in

        computation  1/

     C. Average rates -- uncompensated       _____          _____          _____

        overtime hours excluded from

        computation

     D. Standard costs/rates  1/             _____          _____          _____

     Y. Other(s)  1/                         _____          _____          _____

     Z. Labor category is not applicable     _____          _____          _____



2.6.0	 Variances from Standard Costs for Direct Labor.  (Do not complete

	 this item unless you use a standard costs/rate method, i.e., you have

	 marked Line D of Item 2.5.0 for any direct labor category.

	 Mark the appropriate line(s) in each column of Items 2.6.1, 2.6.2, and

	 2.6.4.  If more than one is marked, explain on a continuation sheet.)



2.6.1	 Type of Variance.



                                               Direct Labor Category

                                 Manufacturing     Engineering    Other Direct



     A.  Rate                         _____          _____         _____

     B.  Efficiency                   _____          _____         _____

     C.  Combined (A and B)           _____          _____         _____

     Y.  Other(s)  1/                 _____          _____         _____

     Z.  Labor category               _____          _____         _____

         not applicable



     1/  Describe on a Continuation Sheet.

     


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART II - DIRECT COSTS

NAME OF REPORTING UNIT


2.6.2	 Level of Production Unit used to Accumulate Variance.  Indicate

       which level of production unit is used as a basis for accumulating 

       the labor variances.



                                                    Direct Labor Category

                                      Manufacturing    Engineering    Other Direct



     A.  Plant-wide basis                 _____           _____         _____

     B.  By department                    _____           _____         _____

     C.  By product or product line       _____           _____         _____

     Y.  Other(s)  1/                     _____           _____         _____

     Z.  Labor category is not applicable _____           _____         _____



2.6.3	 Method of Disposing of Variance.  Describe on a continuation sheet

	      the basis for, and the frequency of, the disposition of the variance.



2.6.4	 Revisions.  Standard costs for direct labor are revised:



     A.   _____     Semiannually

     B.   _____     Annually

     C.   _____     Revised as needed, but at least once annually

     Y.   _____     Other(s)  1/



2.7.0	 Description of Other Direct Costs.  Other significant items of cost 

       directly identified with Federal contracts or other final cost objectives.  

       Describe on a continuation sheet the principal classes of other costs 

       that are always charged directly, that is, identified specifically with 

       final cost objectives, e.g., fringe benefits, travel costs, services, 

       subcontracts, etc.



2.7.1	 When Employee Travel Expenses for lodging and subsistence are charged

	 direct to Federal contracts or similar cost objectives the charge is based on:



     A.   _____     Actual Costs

     B.   _____     Per Diem Rates

     C.   _____     Lodging at actual costs and subsistence at per diem

     Y.   _____     Other Method 1/

     Z.   _____     Not Applicable



2.8.0	 Credits to Contract Costs.  When Federal contracts or similar cost

	 objectives are credited for the following circumstances, are the rates of

	 direct labor, direct materials, other direct costs and applicable indirect

	 costs always the same as those for the original charges? (Mark one line

	 for each circumstance, and for each "No" answer, explain on a continuation

	 sheet how the credit differs from the original charge.)



               Circumstance                       A. Yes       B.  No    Z. Not Applicable



     (a) Transfers to other jobs/contracts         _____        _____        _____



     (b) Unused or excess materials remaining      _____        _____        _____

         upon completion of contract



     1/  Describe on a Continuation Sheet.




COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART III - DIRECT VS. INDIRECT COSTS

NAME OF REPORTING UNIT


3.1.0	 Criteria for Determining How Costs are Charged to Federal Contracts Or

	 Similar Cost Objectives.  Describe on a continuation sheet your criteria for

	 determining when costs incurred for the same purpose, in like circumstances, are

	 treated either as direct costs only or as indirect costs only with respect to

	 final cost objectives.



3.2.0	 Treatment of Costs of Specified Functions, Elements of Cost, or Transactions. 

      (For each of the functions, elements of cost or transactions listed in

      Items 3.2.1, 3.2.2, and 3.2.3, enter one of the Codes A through F, 

      or Y, to indicate how the item is treated.  Enter Code Z in those lines

      that are not applicable to you.  Also, specify the name(s) of

	     the indirect pool(s) (as listed in 4.1.0, 4.2.0 and 4.3.0) for each 

      function, element of cost, or transaction coded E or F.  If Code E, 

      Sometimes direct/Sometimes indirect, is used, explain on a continuation 

      sheet the circumstances under which both direct and indirect allocations are made.)



                              Treatment Code



     A.  Direct material             E.  Sometimes direct/Sometimes indirect

     B.  Direct labor                F.  Indirect only

     C.  Direct material and labor   Y.  Other(s) 1/

     D.  Other direct costs          Z.  Not applicable





3.2.1	 Functions, Elements of Cost,

or Transactions Related to                    Treatment

Direct Material                                 Code     Name of Pool(s)



     (a)  Cash Discounts on Purchases           ____    ___________________



     (b)  Freight in                            ____    ___________________



     (c)  Income from Sale of Scrap             ____    ___________________



     (d)  Income from Sale of Salvage           ____    ___________________



     (e)  Incoming Material Inspection          ____    ___________________

          (receiving)



     (f)  Inventory adjustment                  ____    ___________________



     (g)  Purchasing                            ____    ___________________



     (h)  Trade Discounts, Refunds,             ____    ___________________

          Rebates, and Allowances

          on Purchases



     1/  Describe on a Continuation Sheet.

     


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART III - DIRECT VS. INDIRECT COSTS

NAME OF REPORTING UNIT


3.2.2	 Functions, Elements of Cost,

or Transactions Related to                     Treatment

Direct Labor                                     Code      Name of Pool(s)





     (a)  Incentive Compensation                  ____    __________________



     (b)  Holiday Differential (Priemium Pay)     ____    __________________



     (c)  Vacation Pay                            ____    __________________



     (d)  Overtime Premium Pay                    ____    __________________



     (e)  Shift Premium Pay                       ____    __________________



     (f)  Pension Costs                           ____    __________________



     (g)  Post Retirement Benefits Other          ____    __________________

          Than Pensions



     (h)  Health Insurance                        ____    __________________



     (i)  Life Insurance                          ____    __________________



     (j)  Other Deferred Compensation 1/          ____    __________________



     (k)  Training                                ____    __________________



     (l)  Sick Leave                              ____    __________________



     1/  Describe on a Continuation Sheet.

     


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART III - DIRECT VS. INDIRECT COSTS

NAME OF REPORTING UNIT


3.2.3	 Functions, Elements of Cost,           Treatment

	 or Transactions - Miscellaneous          Code        Name of Pool(s)



     (a)  Design Engineering (in-house)           ____    ___________________

     (b)  Drafting (in-house)                     ____    ___________________

     (c)  Computer Operations (in-house)          ____    ___________________

     (d)  Contract Administration                 ____    ___________________

     (e)  Subcontract Administration Costs        ____    ___________________

     (f)  Freight Out (finished product)          ____    ___________________

     (g)  Line (or production) Inspection         ____    ___________________

     (h)  Packaging and Preservation              ____    ___________________

     (i)  Preproduction Costs and Start-up Costs  ____    ___________________

     (j)  Departmental Supervision                ____    ___________________

     (k)  Professional Services (consultant fees) ____    ___________________

     (l)  Purchased Labor of Direct Nature        ____    ___________________

          (on premises)

     (m)  Purchased Labor of Direct Nature        ____    ___________________

          (off premises)

     (n)  Rearrangement Costs                     ____    ___________________

     (o)  Rework Costs                            ____    ___________________

     (p)  Royalties                               ____    ___________________

     (q)  Scrap Work                              ____    ___________________

     (r)  Special Test Equipment                  ____    ___________________

     (s)  Special Tooling                         ____    ___________________

     (t)  Warranty Costs                          ____    ___________________

     (u)  Rental Costs                            ____    ___________________

     (v)  Travel and Subsistence                  ____    ___________________

     (w)  Employee Severance Pay                  ____    ___________________

     (x)  Security Guards                         ____    ___________________


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART IV - INDIRECT COSTS

NAME OF REPORTING UNIT

Part IV Instructions

For the purpose of this part, indirect costs have been divided into three categories: (i) manufacturing, engineering, and comparable indirect costs, (ii) general and administrative (G&A) expenses, and (iii) service center and expense pool costs, as defined in Item 4.3.0. The term "overhead," as used in this part, refers only to the first category of indirect costs.

The following Allocation Base Codes are provided for use in connection with Items 4.1.0, 4.2.0 and 4.3.0.


     A.   Sales                               H.   Direct labor dollars

     B.   Cost of sales                       I.   Direct labor hours

     C.   Total Cost input (direct material,  J.   Machine hours

          direct labor, other direct costs    K.   Usage

          and applicable overhead)            L.   Unit of production

     D.   Value-added cost input (total cost  M.   Direct material cost

          input less direct material and      N.   Total payroll dollars (direct

          subcontract costs)                       and indirect employees)

     E.   Total cost incurred (total cost     O.   Headcount or number of employees

          input plus G&A expenses)                 (direct and indirect employees)

     F.   Prime cost (direct material, direct P.   Square feet

          labor and other direct cost)        Y.   Other(s), or more than one basis

     G.   Processing or conversion cost            (Describe on a continuation sheet.)

          (direct labor and applicable        Z.   Pool not applicable

          overhead)



4.1.0	 Overhead Pools.  List all the overhead pools, i.e., pools of indirect

	      costs, other than general and administrative (G&A) expenses, that are

	      allocated to final cost objectives without any intermediate allocations.

	      A segment or business unit may have only a single pool encompassing all 

       of its overhead costs or alternatively it may have several pools such as 

       manufacturing overhead,  engineering overhead, material handling overhead, 

       etc.   For each pool listed indicate the base used for allocating such 

       pooled expenses to Federal contracts or similar cost objectives.  Also, 

       for each of the pools indicate (a) the major functions, activities, and 

       elements of cost included, and (b) the make up of the allocation base.  

       Use a continuation sheet if additional space is required.



                                                       Allocation

                                                       Base Code



     1.   ______________________________________         _____



          (a)  Major functions, activities, and

               elements of cost included:



               _____________________________

               _____________________________

          (b)  Description/Make up of the

               allocation base:

               _____________________________

               _____________________________


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART IV - INDIRECT COSTS

NAME OF REPORTING UNIT


4.1.0	 Continued.

                                                           Allocation

                                                           Base Code



     2.   ______________________________________              _____



            (a)  Major functions, activities, and

                 elements of cost included:



                 _____________________________



                 _____________________________



            (b)  Description/Make up of the

                 allocation base:



                 _____________________________



                 _____________________________



4.2.0	 General and Administrative (G&A) Expense Pool(s).  Select among the

	 three categories of pools below that describe(s) the manner in which G&A;
	 expenses are allocated.  For each category of pool(s) selected indicate

	 the base(s) used for allocating such pooled expenses to Federal

	 contracts or similar cost objectives.  Also, for each category of pool(s)

	 selected, indicate (a) the major functions, activities,

	 and elements of cost included, and (b) the make up of the allocation

	 base(s).  For example, if direct labor dollars are used, are fringe

	 benefits included?  If a total cost input base is used, is the imputed

	 cost of capital included?  Use a continuation sheet if additional space

	 is required.



                                                           Allocation

     Single Pool Containing G&A Expenses Only               Base Code



     ______________________________________                   _____



         (a)  Major functions, activities, and

              elements of cost included:



              _____________________________



               _____________________________



         (b)  Description/Make up of the allocation base:



              _____________________________



              _____________________________

      


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART IV - INDIRECT COSTS

NAME OF REPORTING UNIT


4.2.0	 Continued.

                                                                Allocation

     Single Pool Containing Both G&A and Non-G&A Expenses        Base Code



     ______________________________________                        _____



          (a)  Major functions, activities, and

               elements of cost included:



               _____________________________



               _____________________________



          (b)  Description/Make up of the allocation base:



               _____________________________



               _____________________________

                                                            Allocation

     Special Allocations                                    Base Code



     1.   ___________________________                         _____



          (a)  Major functions, activities, and

               elements of cost included:



               _____________________________



               _____________________________



          (b)  Description/Make up of the allocation base:



               _____________________________



               _____________________________



     2.   ___________________________                         _____



          (a)  Major functions, activities, and

               elements of cost included:



               _____________________________



               _____________________________



          (b)  Description/Make up of the allocation base:



               _____________________________



               _____________________________

   


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART IV - INDIRECT COSTS

NAME OF REPORTING UNIT


4.3.0	 Service Center and Expense Pool Allocation Bases.

     Service centers are departments or other functional units which

     perform specific technical and/or administrative services primarily for

     the benefit of other units within a reporting unit.  Expense pools are

     pools of indirect costs that are allocated primarily to other units

     within a reporting unit.  Examples of service centers are data processing

     centers, reproduction services and communications services.  Examples of

     expense pools are use and occupancy pools and fringe benefit pools.



			      Category Code



     Generally, costs incurred by such centers or pools are, or can be,

charged or allocated (i) partially to specific final cost objectives as

direct costs and partially to other indirect cost pools (such as a

manufacturing overhead pool) for subsequent reallocation to several final

cost objectives, referred to herein as Category "A", and (ii) only to

several other indirect cost pools (such as a manufacturing overhead

pool, engineering overhead pool and G&A expense pool) for subsequent

reallocation to several final cost objectives, referred to herein as

Category "B".



			       Rate Code



     Some service centers or expense pools may use predetermined billing

or costing rates to charge or allocate the costs (Rate Code A) while

others may charge or allocate on an actual basis (Rate Code B).



     List all the service centers and expense pools and enter in column

(1) Code A or B to indicate the category of pool.  Enter in Column (2)

one of the Allocation Base Codes A through P, or Y, listed on Page ___, to

indicate the base used for charging or allocating service center or

expense pool costs.  Enter in Column (3) Rate Code A or B to describe the

costing method used.  Also, for each of the centers and pools indicate

(a) the major functions, activities, and elements of cost included, and

(b) the make up of the allocation base.  Use a continuation sheet if

additional space is required.



                                                             Alloca-

                                                              tion

                                                      Category  Base    Rate

               Service Center or                        Code    Code    Code

            Expense Pool                                (1)      (2)    (3)

     1.   __________________________                    ____     ____   ____



          (a)  Major functions, activities,

               and elements of cost included:

               _________________________

               _________________________



          (b)  Description/Make up of the allocation base:



               _________________________

               _________________________



     2.   __________________________                       ____     ____   ____



          (a)  Major functions, activities,

               and elements of cost included:

               _________________________

               _________________________



          (b)  Description/Make up of the allocation base:



               _________________________

               _________________________


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART IV - INDIRECT COSTS


4.4.0	 Treatment of Variances from Actual Cost (Underabsorption or Overabsorption). 

       Where predetermined billing or costing rates are used to charge costs of 

       service centers and expense  pools to Federal contracts or other indirect 

       cost pools (Rate Code A in Column (3) of Item 4.3.0), variances from

	      actual costs are:  (Mark the appropriate line(s) and if more than one is marked,

	      explain on a continuation sheet.)



     A.   _____     Prorated to users on the basis of charges made, at least once annually

     B.   _____     All charged or credited to indirect cost pool(s) at least once annually

     Y.   _____     Other(s)  1/

     Z.   _____     Service center is not applicable to reporting unit



4.5.0	 Application of Overhead and G&A Rates to Specified Transactions or Costs.



     This item is directed to ascertaining your practice in special

situations where, in lieu of  establishing a separate indirect cost pool,

allocation is made from an established overhead or G&A pool at a rate

other than the normal full rate for that pool.  In the case of such a

special allocation, the terms "less than full rate" or "more than full

rate" should be used to describe the practice.   The terms do not apply

to situations where, as in some cases of off-site activities, etc., a

separate indirect cost pool and base are used and the rate for such

activities is lower than the "in-house" rate.



     For each of the transactions or costs listed below, enter one of

the following codes to  indicate your indirect cost allocation practice

with respect to that transaction or cost.  If Code A, full rate, is

entered, identify on a continuation sheet the pool(s) reported under

items 4.1.0, 4.2.0, and 4.3.0, which are applicable.  If Codes B or C,

less than or more than the full rate, is entered, describe on a

continuation sheet the major types of expenses that are covered by such a

rate.



			         Rate Code



     A.  Full rate                                  C.  Special allocation at more 
                                                        than full rate 
     B.  Special allocation at less than full rate  
                                                    D.  No overhead or G&A is applied
     Z.  Transaction or cost is not applicable

         to reporting unit



     Transaction or Cost to Which                                   Rate

     Indirect Costs May be Allocated                                Code



     (a)  Subcontract costs                                         ____

     (b)  Purchased Labor                                           ____

     (c)  Government-furnished materials                            ____

     (d)  Self-constructed depreciable assets                       ____

     (e)  Labor on installation of assets                           ____

     (f)  Off-site work                                             ____

     (g)  Interorganizational transfers out                         ____

     (h)  Interorganizational transfers in (Also indicate on a

          continuation sheet the basis used by you as transferee

          to charge the cost or price of interogranizational

          transfers to Federal contracts or similar cost

          objectives.  If the charge is based on cost, indicate

          whether the transferor's G&A expenses are included.)      ____

     (i)  Other transactions or costs (Enter Code B or C on this

          line if there are other transactions or costs to which

          either less than full rate or more than full rate is

          applied.  List such transactions or costs on a

          continuation sheet, and for each describe the major

          types of expenses covered by such a rate.  If there

          are no other such transactions or costs, enter code Z.)   ____



1/  Describe on a Continuation Sheet.


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART IV - INDIRECT COSTS

NAME OF REPORTING UNIT


4.6.0	 Independent Research and Development (IR&D) and Bid and Proposal (B&P) 

       Costs.  Definitions of and requirements for the allocation of IR&D and 

       B&P costs are contained in 48 CFR 9904.420.  The full rate of all 

       allocable manufacturing, engineering, and/or other overhead is applied 

       to IR&D and B&P costs as if IR&D and B&P projects were

	      under contract, and the "burdened" IR&D and B&P costs are:  

      (Mark appropriate line(s).)
 


     A.   _____     Allocated to Federal contracts or similar cost objectives by means of a

                    composite pool with G&A expenses.



     B.   _____     Allocated to Federal contracts or similar cost objectives by means of a

                    separate pool.



     C.   _____     Transferred to the corporate or home office level for reallocation to the

                    benefiting segments.



     Y.   _____     Other   1/



     Z.   _____     Not applicable



4.7.0	 Cost of Capital Committed to Facilities.  In accordance with instructions for 

       Form CASB-CMF, undistributed facilities capital items are allocated to overhead 

       and G&A expense pools:  (Mark one.)



     A.   ____      On a basis identical to that used to absorb the actual depreciation or

                    amortization from these facilities; land is assigned in the same 

                    manner as the facilities to which it relates.



     B.   ____      On a basis not identical to that used to absorb the actual depreciation or

                    amortization from these facilities.  (Describe on a continuation sheet the

                    difference for each step of the allocation process.)



     C.   ____      By the "alternative allocation process" described in instructions for Form

                    CASB-CMF.



     Z.   ____      Not applicable.





     1/  Describe on a Continuation Sheet.

    

COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART V - DEPRECIATION AND CAPITALIZATION PRACTICES

NAME OF REPORTING UNIT

Part V Instructions

Where a home office either establishes practices or procedures for the types of costs covered in this Part or incurs and then allocates these costs to its segments, the home office may complete this Part to be included in the submission by the segment as indicated on page (i) 4., General Instructions.


5.1.0	 Depreciating Tangible Assets for Government Contract Costing.  (For

	      each of the asset categories listed on Page ___, enter a code from A

	      through H in Column (1) describing the method of depreciation

	      (Code F for assets that are expensed); a code from A through C in Column

	      (2) describing the basis for determining useful life; a code from A

	      through C in Column (3) describing how depreciation methods or use

	      charges are applied to property units; and a Code A, B or C in  Column

	      (4) indicating whether or not residual value is deducted from the total

	      cost of depreciable assets.  Enter Code Y in each column of an asset

	      category where another or more than one method applies.  Enter Code Z in

	      Column (1) only, if an asset category is not applicable.)



     Column (1)--Depreciation Method Code       Column (2)--Useful Life Code



     A.  Straight Line                          A.  Replacement experience adjusted by

     B.  Declining balance                          expected changes in periods of

     C.  Sum-of-the years digits                    usefulness

     D.  Machine hours                          B.  Term of Lease

     E.  Unit of production                     C.  Estimated on the basis of Asset

     F.  Expensed at acquisition                    Guidelines under Internal Revenue

     G.  Use charge                                 Procedures

     H.  Method of depreciation used under      Y.  Other, or more than one method  1/

         the applicable Internal Revenue 

         Procedures

     Y.  Other or more than one method  1/

     Z.  Asset category is not applicable





     Column (3)--Property Units Code               Column (4)--Residual Value Code



     A.  Individual units are accounted for        A.  Residual value is estimated and

          separately                                   deducted

     B.  Applied to groups of assets with similar  B.  Residual value is covered by the

          service lives                                depreciation method (e.g., declining

     C.  Applied to groups of assets with varying      balance)

          service lives                            C.  Residual value is estimated but not

     Y.  Other or more than one method  1/             deducted in accordance with the

                                                       provisions of 48 CFR 9904.409  1/

                                                   Y.  Other or more than one method  1/



     1/  Describe on a Continuation Sheet.


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART V - DEPRECIATION AND CAPITALIZATION PRACTICES

NAME OF REPORTING UNIT


5.1.0	 Continued.

                                        Depreciation     Useful   Property     Residual

                                           Method        Life      Units        Value

         Asset Category                     Code         Code      Code        Code

                                            (1)           (2)       (3)          (4)



     (a)   Land improvements                ____         ____       ____       ____

     (b)   Building                         ____         ____       ____       ____

     (c)   Building improvements            ____         ____       ____       ____

     (d)   Leasehold improvements           ____         ____       ____       ____

     (e)   Machinery and equipment          ____         ____       ____       ____

     (f)   Furniture and fixtures           ____         ____       ____       ____

     (g)   Automobiles and trucks           ____         ____       ____       ____

     (h)   Data processing equipment        ____         ____       ____       ____

     (i)   Programming/reprogramming costs  ____         ____       ____       ____

     (j)   Patterns and dies                ____         ____       ____       ____

     (k)   Tools                            ____         ____       ____       ____

     (l)   Other depreciable asset

           categories                       ____         ____       ____       ____

                 (Enter Code Y on this line if other

                 asset categories are used and

                 enumerate on a continuation sheet

                 each such asset category and the

                 applicable codes.  Otherwise enter

                 Code Z.)



5.2.0	 Depreciation Practices for Costing, Financial Accounting, and 

       Income Tax.  Are depreciation practices the same for costing

       Federal contracts as for financial accounting and income tax?  (Mark

	      either (A) or (B) on each line under Financial Accounting and 

       Income Tax.  Not-for-profit organizations need not complete this item.)



     Financial Accounting                  A. Yes       B.  No



     (a)  Methods                            ____          ____

     (b)  Useful lives                       ____          ____

     (c)  Property units                     ____          ____

     (d)  Residual values                    ____          ____



     Income Tax                            A.  Yes       B.  No



     (e)  Methods                            ____          ____

     (f)  Useful lives                       ____          ____

     (g)  Property units                     ____          ____

     (h)  Residual values                    ____          ____




COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART V - DEPRECIATION AND CAPITALIZATION PRACTICES

NAME OF REPORTING UNIT


5.3.0	 Fully Depreciated Assets.  Is a usage charge for fully 

       depreciated assets charged to Federal contracts?  (Mark one.)



     A.   ____  Yes  1/

     B.   ____  No

     Z.   ____  Not applicable



5.4.0	 Treatment of Gains and Losses on Disposition of Depreciable Property.  

       Gains and losses are:  (Mark the appropriate line(s) and if more than 

       one is marked, explain on a continuation sheet.)



     A.   ____ Credited or charged currently to the same overhead or G&A pools

               to which the depreciation of the assets was charged



     B.   ____ Taken into consideration in the depreciation cost basis of the 

               new items, where trade-in is involved



     C.   ____ Not accounted for separately, but reflected in the depreciation

               reserve account



     Y.   ____ Other(s)   1/



     Z.   ____ Not applicable



5.5.0	 Capitalization or Expensing of Specified Costs.  (Mark one line on each 

       item to indicate your practices regarding capitalization or expensing

       of specified costs incurred in connection with capital assets.  If the 

       same specified cost is sometimes expensed and sometimes capitalized, 

       mark both lines and describe on a continuation sheet the circumstances

	      when each method is used.)



        Cost                           A.  Expensed      B.  Capitalized



     (a)  Freight-in                        _____             _____



     (b)  Sales taxes                       _____               _____



     (c)  Excise taxes                      _____               _____



     (d)  Architect-engineer fees           _____               _____



     (e)  Overhauls (extraordinary repairs) _____               _____





     1/  Describe on a Continuation Sheet.

     

COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART V - DEPRECIATION AND CAPITALIZATION PRACTICES

NAME OF REPORTING UNIT


5.6.0	 Criteria for Capitalization.  Enter (a) the minimum dollar amount of

	      acquisition cost or expenditures for addition, alteration and improvement

	      of depreciable assets capitalized, and (b) the minimum number of expected

	      life years of capitalized assets. 



 	     If more than one dollar amount or number applies, show the information

	      for the majority of your depreciable assets, and enumerate on a continuation

       sheet the dollar amounts and/or number of years for each category or 

       subcategory of assets involved which differ from those for the majority of assets.



          (a)   Minimum dollar amount capitalized   __________



          (b)   Minimum service life years          __________



5.7.0	 Group or Mass Purchase.  Are group or mass purchases (original complement)

       of low cost equipment, which individually are less than the capitalization 

       amount indicated above, capitalized?  (Mark one.  If

	      Yes is marked, provide the minimum aggregate dollar amount capitalized.)



          A.      ____   Yes



                  ______________Minimum aggregate dollar amount capitalized



          B.      ____   No


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART VI - OTHER COSTS AND CREDITS

NAME OF REPORTING UNIT

Part VI Instructions

Where a home office either establishes practices or procedures for the types of costs covered in this Part or incurs and then allocates these costs to its segments, the home office may complete this Part to be included in the submission by the segment as indicated on page (ii) 4., General Instructions.


6.1.0	 Method of Charging and Crediting Vacation, Holiday, and Sick Pay.

	 (Mark the appropriate line(s) in each column of Items 6.1.1, 6.1.2, 6.1.3

	 and 6.1.4 to indicate the method used to charge, or credit any unused or unpaid

	 vacation, holiday, or sick pay.  If more than one method is marked,

	 explain on a continuation sheet.)

                                                           Salaried

                                                             Non-

6.1.1	 Charges for Vacation Pay                Hourly    exempt 1/    Exempt 1/

                                                   (1)         (2)        (3)



     A.   When Accrued (earned)                    ____      ____         ____

     B.   When Taken                               ____      ____         ____

     Y.   Other(s)  2/                             ____      ____         ____



6.1.2	 Charges for Holiday Pay



     A.   When Accrued (earned)                    ____      ____         ____

     B.   When Taken                               ____      ____         ____

     Y.   Other(s)  2/                             ____      ____         ____



6.1.3	 Charges for Sick Pay



     A.   When Accrued (earned)                    ____      ____         ____

     B.   When Taken                               ____      ____         ____

     Y.   Other(s)  2/                             ____      ____         ____



6.1.4	 Credits for Unused or Unpaid

	 Vacation, Holiday, or Sick Pay



     A.   Credited to Accounts Originally

          charged at Least Once Annually           ____      ____         ____

     B.   Credited to Indirect Cost Pools

          at Least Once Annually                   ____      ____         ____

     C.   Carried Over to Future Cost

          Accounting Periods  2/                   ____      ____         ____

     Y.   Other(s)  2/                             ____      ____         ____

     Z.   Not Applicable                           ____      ____         ____





1/   For the definition of Non-exempt and Exempt salaries, see the Fair Labor 

     Standards Act, 29 U.S.C. 206.

2/   Describe on a Continuation Sheet.


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART VI - OTHER COSTS AND CREDITS

NAME OF REPORTING UNIT


6.2.0	 Supplemental Unemployment (Extended Layoff) Benefit Plans.  Costs of

	      such plans are charged to Federal contracts:  (Mark the appropriate

	      line(s) and if more than one is marked, explain on a continuation sheet.)



     A.  ____  When actual payments are made directly to employees

     B.  ____  When accrued (book accrual or funds set aside but no trust fund involved)

     C.  ____  When contributions are made to a nonforfeitable trust fund

     D.  ____  Not charged

     Y.  ____  Other(s)  1/

     Z.  ____  Not applicable



6.3.0	 Severance Pay and Early Retirement.  Costs of normal turnover severance 

       pay and early retirement incentive plans, as defined in FAR 31.2 or other 

       pertinent procurement regulations, which are charged directly or indirectly 

       to Federal contracts, are based on: (Mark the appropriate line(s) and if 

       more than one is marked, explain on a continuation sheet.)



     A.  ____  Actual payments made

     B.  ____  Accrued amounts on the basis of past experience

     C.  ____  Not charged

     Y.  ____  Other(s)  1/

     Z.  ____  Not applicable



6.4.0	 Incidental Receipts.  (Mark the appropriate line(s) to indicate the

	      method used to account for incidental or miscellaneous receipts, such as

	      revenues from renting real and personal property or selling services, when

	      related costs have been allocated to Federal contracts.  If more than one is

	      marked, explain on a continuation sheet.)



     A.  ____  The entire amount of the receipt is credited to the same indirect cost pools to

               which related costs have been charged



     B.  ____  Where the amount of the receipt includes an allowance for profit, the 

               cost-related part of the receipt is credited to the same indirect cost 

               pools to which related costs have been charged; the profits are credited to 

               Other (Miscellaneous) Income



     C.  ____  The entire amount of the receipt is credited directly to Other 

              (Miscellaneous) Income



     Y.  ____  Other(s)  1/



     Z.  ____  Not applicable





     1 / Describe on a Continuation Sheet.

     


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART VI - OTHER COSTS AND CREDITS

NAME OF REPORTING UNIT


6.5.0	 Proceeds from Employee Welfare Activities.   Employee welfare activities 

       include all of those activities set forth in FAR 31.2 . (Mark the 

       appropriate line(s) to indicate the practice followed in accounting for 

       the proceeds from such activities.  If more than one is marked, explain 

       on a continuation sheet.)



     A.  ____  Proceeds are turned over to an employee-welfare organization or 

               fund; such proceeds are reduced by all applicable costs such as

               depreciation, heat, light and power



     B.  ____  Same as above, except the proceeds are not reduced by all applicable costs



     C.  ____  Proceeds are credited at least once annually to the appropriate cost pools to

               which costs have been charged



     D.  ____  Proceeds are credited to Other (Miscellaneous) Income



     Y.  ____  Other(s)  1/



     Z.  ____  Not applicable





     1/  Describe on a Continuation Sheet.


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART VII - DEFERRED COMPENSATION AND INSURANCE COST

NAME OF REPORTING UNIT

Part VII Instructions

This part covers the measurement and assignment of costs for employee pensions, post retirement benefits other than pensions (including post retirement health benefits), certain other types of deferred compensation, and insurance. Some organizations may incur all of these costs at the corporate or home office level, while others may incur them at subordinate organizational levels. Still others may incur a portion of these costs at the corporate level and the balance at subordinate organizational levels.

Where the segment (reporting unit) does not directly incur such costs, the segment should, on a continuation sheet, identify the organizational entity that incurs and records such costs, and should require that entity to complete the applicable portions of this Part VII. Each such entity is to fully disclose the methods and techniques used to measure, assign, and allocate such costs to the segment(s) performing Federal contracts or similar cost objectives. Necessary explanations required to achieve that objective should be provided by the entity on a continuation sheet.

Where a home office either establishes practices or procedures for the types of costs covered in this Part VII or incurs and then allocates those costs to its segments, the home office may complete this Part to be included in the submission by the segment as indicated on page (i) 4., General Instructions.


7.1.0	 Pension Plans with Costs Charged to Federal Contracts.  Identify

       the types and number of pension plans whose costs are charged to

       Federal contracts or similar cost objectives:  (Mark applicable 

       line(s) and enter number of plans.)



                                                                  Number of

               Type of Pension Pla                                  Plans



     A.   Defined-Contribution Plan (Other than ESOPs (see 7.5.0))

          1.   Non-Qualified                                         ____

          2.   Qualified                                             ____



     B.   Defined-Benefit Plan

          1.   Non-Qualified

               a.  Costs are measured and assigned on accrual basis  ____

               b.  Costs are measured and assigned on cash

                    (pay-as-you-go) basis                            ____

          2.   Qualified

               a.  Trusteed (Subject to ERISA's minimum funding requirements)   ____

               b.  Fully-insured plan (Exempt from ERISA's minimum funding

                    requirements) treated as a defined-contribution plan        ____

               c.  Collectively bargained plan treated as a defined-

                    contribution plan                                     ____



     Y.   ____  Other  1/                                            ____



     Z.   ____  Not Applicable (Proceed to Item 7.2.0)





1/  Describe on a Continuation Sheet.


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART VII - DEFERRED COMPENSATION AND INSURANCE COST

NAME OF REPORTING UNIT


7.1.1	 General Plan Information.  On a continuation sheet for each plan

	      identified in item 7.1.0, provide the following information:



     A.   The plan name

     B.   The Employer Identification Number (EIN) of the plan sponsor as

          reported on IRS Form 5500, if any

     C.   The plan number as reported on IRS Form 5500, if any

     D.   Is there a funding agency established for the plan?

     E.   Indicate where costs are accumulated:

          (1)  Home Office

          (2)  Segment

     F.   If the plan provides supplemental benefits to any other plan, 

          identify the other plan(s).



7.1.2	 Defined-Contribution Plan(s) and Certain  Defined-Benefit Plans 

       treated as Defined-Contribution Plans.  Where numerous plans are 

       listed under 7.1.0.A., 7.1.0.B.2.b., or 7.1.0.B.2.c., for those 

       plans which represent the largest dollar amounts of costs charged   

       to Federal contracts, or similar cost objectives, describe on

	      a continuation sheet the basis for the contribution (including treatment

	      of dividends, credits, and forfeitures) required for each fiscal year.

	      (If there are not more than three plans, provide information for all the

	      plans.  If there are more than three plans, information should be provided for

	      those plans that in the aggregate account for at least 80 percent of those

	      defined-contribution plan costs allocable to this segment or business unit.)



           Z.   _____     Not applicable. (Proceed to Item 7.1.3)



7.1.3	 Defined-Benefit Plan(s).  Where numerous plans are listed under

	      7.1.0.B. (excluding certain defined-benefit plans treated as defined-contribution

	      plans reported under 7.1.0.B.2.b. and 7.1.0.B.2.c.), for those plans which

       represent the largest dollar amounts of costs charged to Federal contracts, 

       provide the information requested below on a continuation sheet.  (If there are 
   
       not more than three plans, provide information for all the plans.  If there 

       are more than three plans, information should be provided for those plans that

       in the aggregate account for at least 80 percent of those defined-benefit plan 

       costs allocable to this segment or business unit.):



     A.   Actuarial Cost Method.  Identify the actuarial cost method used, including 

          the cost method(s) used to value ancillary benefits, for each plan.  Include 

          the method used to determine the actuarial value of assets.  Also, if applicable, 

          include whether normal cost is developed as a level dollar amount or as a level 

          percent of salary.  For plans listed under 7.1.0.B.1.b., enter "pay-as-you-go".



     B.   Actuarial Assumptions.  Describe the events or conditions for which significant actuarial

          assumptions are made for each plan.  Do not include the current numeric values of the

          assumptions, but provide a description of the basis used for determining these numeric values.

          Also, describe the criteria used to evaluate the validity of an actuarial assumption.  For plans

          listed under 7.1.0.B.1.b., enter "not applicable".



     C.   Market Value of Funding Agency Assets.  Indicate if all assets of the funding agency are valued

          on the basis of a readily determinable market price.  If yes, indicate the basis for the market

          value.  If no, describe how the market values are determined for those assets that do not have a

          readily determinable market price.  For plans listed under 7.1.0.B.1.b., enter "not applicable".

     D.   Basis for Cost Computation.  Indicate whether the cost for the segment is determined as:



          1.   An allocated portion of the total pension plan cost.

          2.   A separately computed pension cost for one or more segments.  If so, identify those

               segments.



     Z.   _____     Not applicable, proceed to Item 7.2.0.


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART VII - DEFERRED COMPENSATION AND INSURANCE COST

NAME OF REPORTING UNIT


7.2.0	 Post-retirement Benefits (PRBs) Other than Pensions (including post-retirement

       health care benefits) Charged to Federal Contracts.  Identify the accounting

       method used to determine the costs and the number of PRB plans whose costs 

       are charged to Federal contracts or similar cost objectives.  Where retiree 

       benefits are provided as an integral part of an employee group insurance plan 
 
       that covers active employees, report that plan under 7.3.0.  (Mark applicable 

       line(s) and enter number of plans.)



          Method Used to Determine Costs                      Number of Plans



     A.   Accrual Accounting                                     _____

     B.   Cash (pay-as-you-go) Accounting                        _____

     C.   Purchased Insurance from unrelated Insurer             _____

     D.   Purchased Insurance from Captive Insurer               _____

     E.   Self-Insurance (including insurance

          obtained through Captive Insurer)                      _____

     F.   Terminal Funding                                       _____

     Y.   Other  1/                                              _____

     Z.   _____  Not Applicable (Proceed to Item 7.3.0)



7.2.1	 General PRB Plan Information.  On a continuation sheet for each plan

	 identified in item 7.2.0, provide the following information grouped by

	 method used to determine costs:



     A.   The plan name



     B.   The Employer Identification Number (EIN) of the plan sponsor as 

          reported on IRS Form 550, if any



     C.   The plan number as reported on IRS Form 5500, if any



     D.   Is there a funding agency or funded reserve established for the plan?



     E.   Indicate where costs are accumulated:

          (1)  Home Office

          (2)  Segment



     F.   Are benefits provided pursuant to a written plan or an established practice?  

          If established practice, briefly describe.



     G.   If this PRB plan is listed under 7.2.0.C., 7.2.0.D., or 7.2.0.E., indicate 

          whether the plan is operated as an employee group insurance program.  If 

          this PRB plan is listed under 7.2.0.Y., indicate whether the plan is operated

          as a group insurance program.  If the plan is operated as an employee group 
 
          insurance program, report this plan under 7.3.0. and 7.3.1., as appropriate.  

          If no, report the plan under 7.2.2.





          1/  Describe on a Continuation Sheet.


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART VII - DEFERRED COMPENSATION AND INSURANCE COST

NAME OF REPORTING UNIT


7.2.2	 PRB Plan(s).  Where numerous plans are listed under 7.2.0, for those

	 plans which represent the larges  dollar amounts of costs charged to

	 Federal contracts, or other similar cost objectives, provide the information

	 below on a continuation sheet.  (If there are not more than three plans,

	 provide information for all the plans.  If there are more than three

	 plans, information should be provided for those plans that in the aggregate account

	 for at least 80 percent of those PRB costs allocable to this segment or business unit.)



     A.   Actuarial Cost Method.  Identify the actuarial cost method used for each plan or each

          benefit, as appropriate.  Include the method used to determine the actuarial value of

          assets.  Identify the amortization methods and periods used, if any.  For plans listed

          under 7.2.0.B., enter "cash accounting".  For plans listed under 7.2.0.F., enter "terminal

          funding" and identify the amortization methods and periods used, if any.



     B.   Actuarial Assumptions.  Describe the events or conditions for which significant

          actuarial assumptions are made for each plan.  Do not include the current numeric

          values of the assumptions, but provide a description of the basis used for determining

          these numeric values.  Also, describe the criteria used to evaluate the validity of an

          actuarial assumption.  For plans under 7.2.0.B. or 7.2.0.F., enter "not applicable".



     C.   Funding.  Provide the following information on the funding practice for the costs of the

          plan: (For plans under 7.2.0.B. or 7.2.0.F., enter "not applicable".)

          1.   Describe the criteria for or practice of funding the measured and assigned

               cost; e.g., full funding of the accrual, funding is made pursuant to VEBA or

               401(h) rules.

          2.   Briefly describe the funding arrangement.

          3.   Are all assets valued on the basis of a readily determinable market price?  If

               yes, indicate the basis used for the market value.  If no, describe how the

               market value is determined for those assets that are not valued on the basis of

               a readily determinable market price.



     D.   Basis for Cost Computation.  Indicate whether the cost for the segment is determined

          as:

          1.   An allocated portion of the total PRB plan cost

          2.   A separately computed PRB cost for one or more segments.  If so, identify

               those segments.



     E.   Forfeitability.  Does each participant have a non-forfeitable contractual right to their

          benefit or account balance?  If no, explain.



     Z.   _____     Not applicable, proceed to item 7.3.0.


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART VII - DEFERRED COMPENSATION AND INSURANCE COST

NAME OF REPORTING UNIT


7.3.0	 Employee Group Insurance Charged to Federal Contracts or Similar Cost Objectives.

	 Does your organization provide group insurance coverage to its employees?

	 (Includes coverage for life, hospital, surgical, medical, disability, accident, and

	 similar plans for  both active and retired employees, even if the coverage was

	 previously described in 7.2.0.)



                  A.   _____     Yes (Complete Item 7.3.1)



                  B.   _____     No (Proceed to Item 7.4.0)



7.3.1	 Employee Group Insurance Programs.  For each program that covers a

	 category of insured risk (e.g., life, hospital, surgical, medical,

	 disability, accident, and similar programs for both active and retired

	 employees), provide the information below on a continuation sheet, using

	 the codes described below:  (If there are not more than three policies or

	 self-insurance plans that comprise the program, provide information for

	 all the policies and self-insurance plans.  If there are more that three

	 policies or self-insurance plans, information should be provided for

	 those policies and self-insurance plans that in the aggregate account for

	 at least 80 percent of the costs allocable to this segment or business

	 unit for the program that covers each category of insured risk

	 identified.)



     	 Description of Employee Group Insurance Program:



                                 Purchased                  Self-Insurance

                                 Insurance        Projected           Insurance

      Policy or Self-         Cost       Cost       Includes    Rating  Average   Administrative

      Insurance Plan      Accumulation   Basis      Retirees    Basis    Loss        Expenses

                              (1)         (2)         (3)        (4)      (5)          (6)





                      Column (1) -- Cost Accumulation



     Enter Code A, B, or Y, as appropriate.



     A.   Costs are accumulated at the Home Office.

     B.   Costs are accumulated at Segment

     Y.   Other   1/



                         Column (2) -- Cost Basis



     Enter code A, B, C, or Y, as appropriate.



     A.   Purchased Insurance from unrelated third party

     B.   Self-insurance

     C.   Purchased Insurance from a captive insurer

     Y.   Other   1/





1/   Describe on a Continuation Sheet.


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART VII - DEFERRED COMPENSATION AND INSURANCE COST

NAME OF REPORTING UNIT


7.3.1	 Continued.



                      Column (3) -- Includes Retirees



     Enter code A, B, C, or Y, as appropriate.



     A.   No, does not include benefits for retirees.

     B.   Yes, PRB benefits for retirees that are a part of a policy or coverage 

          for both active employees and retirees are reported here instead of 7.2.0.

     C.   Yes, PRB benefits for retirees are a part of a PRB plan previously reported

          under 7.2.0.

     Y.   Other   1/



              Column (4) -- Purchased Insurance Rating Basis



     For each plan listed enter code A, B, C,  Y, or Z, as appropriate.



     A.   Retrospective Rating (also called experience rating plan or retention plan).

     B.   Manually Rated

     C.   Community Rated

     Y.   Other, or more than one type  1/

     Z.   Not applicable



                   Column (5) -- Projected Average Loss



     For each self-insured group plan, or the self-insured portion of purchased 

     insurance, enter code A, B, C, Y, or Z, as appropriate.



     A.   Self-insurance costs represent the projected average loss for the period estimated

          on the basis of the cost of comparable purchased insurance.

     B.   Self-insurance costs are based on the contractor's experience, relevant

          industry experience, and anticipated conditions in accordance with accepted

          actuarial principles.

     C.   Actual payments are considered to represent the projected average loss

          for the period.

     Y.   Other, or more than one method  1/

     Z.   Not applicable



              Column (6) -- Insurance Administration Expenses



     For each self-insured group plan, or the self-insured portion of purchased insurance, 

     enter code A, B, C, D, Y, or Z, as appropriate, to indicate how administrative 

     costs are treated.



     A.   Separately identified and accumulated in indirect cost pool(s).

     B.   Separately identified, accumulated, and allocated to cost objectives either

          at the segment and/or home office level (Describe allocation method on a 

          Continuation Sheet).

     C.   Not separately identified, but included in indirect cost pool(s).  (Describe

          pool(s) on a Continuation Sheet)

     D.   Incurred by an insurance carrier or third party  (Describe accumulation and 

          allocation process on a Continuation Sheet).

     Y.   Other   1/

     Z.   Not applicable



     1/   Describe on a Continuation Sheet.


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART VII - DEFERRED COMPENSATION AND INSURANCE COST

NAME OF REPORTING UNIT


7.4.0	 Deferred Compensation, as defined in CAS 9904.415.  Does your 
 
       organization award deferred compensation, other than ESOPs, which is 
  
       charged to Federal contracts or similar cost objectives? (Mark one.)



     A.   ____  Yes (Complete Item 7.4.1.)



     B.   ____  No (Proceed to Item 7.5.0.)



7.4.1	 General Plan Information.  On a continuation sheet for all deferred

	 compensation plans, as defined by CAS 9904.415, provide the following

	 information:



     A.   The plan name



     B.   The Employer Identification Number (EIN) of the plan sponsor as reported 

          on IRS Form 5500, if any



     C.   The plan number as reported on IRS Form 5500, if any



     D.   Indicate where costs are accumulated:

          (1)  Home office

          (2)  Segment



     E.   Are benefits provided pursuant to a written plan or an established practice?

          If established practice, briefly describe .



7.4.2	 Deferred Compensation Plans.  Where numerous plans are listed under 7.4.1,

	      for those plans which represent the largest dollar amounts of costs charged to

	      Federal contracts, or other similar cost objectives, provide the information below on a

	      continuation sheet.  (If there are not more than three plans, provide information for

	      all the plans.  If there are more than three plans, information should be

	      provided for those plans that in the aggregate account for at least 80%

	      of these deferred compensation costs allocable to this segment or business unit):



     A.   Description of Plan.

          1.   Stock Options

          2.   Stock Appreciation Rights

          3.   Cash Incentive

          4.   Other (explain)



     B.   Method of Charging Costs to Federal Contracts or Similar Cost Objectives.

          1.   Costs charged when accrued and the accrual is fully funded

          2.   Costs charged when accrued and the accrual is partially funded or not funded

          3.   Costs charged when paid to employee (pay-as-you-go)

          4.   Other (explain)

     

COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART VII - DEFERRED COMPENSATION AND INSURANCE COST

NAME OF REPORTING UNIT


7.5.0	 Employee Stock Ownership Plans (ESOPs).  Does your organization make

	 contributions to fund ESOPs that are charged directly or indirectly to

	 Federal contracts or similar cost objectives?  (Mark one)



     A.   _____     Yes (Proceed to Item 7.5.1)



     B.   _____     No (Proceed to Item 7.6.0)



7.5.1	 General Plan Information.   On a continuation sheet, for all ESOPs provide the

	 following information:



     A.   The plan name



     B.   The Employer Identification Number (EIN) of the plan sponsor as reported on IRS Form

          5500, if any



     C.   The plan number as reported on IRS Form 5500, if any



     D.   Indicate where costs are accumulated:

          (1)  Home office

          (2)  Segment



     E.   Are benefits provided pursuant to a written plan or an established practice?  If

          established practice, briefly describe.



     F.   Indicate whether the ESOP plan is a defined-contribution plan subject

          to CAS 9904.412.  (Answer Yes or No).



     G.   Indicate whether the ESOP is leveraged or nonleveraged.



     H.   Valuation of Stock or Non-Cash Assets.   Are the plan assets valued on the 

          basis of a readily determinable market price?  If yes, indicate the basis 

          for the market value.  If no, indicate how the market  value is determined 

          for those assets that do not have a readily determinable market price.



     I.   Forfeitures and Dividends.  Describe the accounting treatment for forfeitures and

          dividends, on both allocated and unallocated shares, in the measurement of ESOP

          costs charged directly or indirectly to Federal contracts or similar cost 

          objectives for each plan identified.



     J.   Administrative Costs.  Describe how the costs of administration of each plan 

          listed are identified, grouped, and accumulated.


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART VII - DEFERRED COMPENSATION AND INSURANCE COST

NAME OF REPORTING UNIT


7.6.0	 Worker's Compensation, Liability, and Property Insurance. Does your

	 organization have insurance coverage regarding worker's compensation,

	 liability and property insurance?



                    A.   _____  Yes (Complete Item 7.6.1.)



                    B.   _____  No (Proceed to Part VIII)



 7.6.1	 Worker's Compensation, Liability and Property Insurance Coverage.



     For each line of insurance that covers a category of insured risk

(e.g., worker's compensation, fire and similar perils, automobile

liability and property damage, general liability), provide the

information below on a continuation sheet using the codes described

below: (If there are not more than three policies or self-insurance plans

that are applicable to the line of insurance, provide

information for all the policies and self-insurance plans.  If there are

more than three policies or insurance plans, information should be

provided for those policies and self-insurance plans that in the

aggregate account for at least 80 percent of the costs allocable to this

segment or business unit for each line of insurance identified.)

Description of Line of Insurance Coverage: Crediting Self-Insurance of Dividends Projected Insurance Policy or Self- Cost Cost and Earned Average Administrative Insurance Plan Accumulation Basis Refunds Loss Expenses (1) (2) (3) (4) (5) Column (1) -- Cost Accumulation Enter code A, B, or Y, as appropriate. A. Costs are accumulated at the Home Office. B. Costs are accumulated at Segment Y. Other 1/ Column (2) -- Cost Basis Enter code A, B, C, or Y, as appropriate. A. Purchased Insurance from unrelated third party B. Self-insurance C. Purchased Insurance from a captive insurer Y. Other 1/ 1/ Describe on a Continuation Sheet.


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART VII - DEFERRED COMPENSATION AND INSURANCE COST

NAME OF REPORTING UNIT


7.6.1	 Continued.



          Column (3) -- Crediting of Dividends and Earned Refunds



     For each line of coverage listed, enter code A, B, C, D, E, Y, or Z, as appropriate.



     A.   Credited directly or indirectly to Federal contracts or similar cost

          objectives in the year earned

     B.   Credited directly or indirectly to Federal contracts or similar cost objectives

          in the year received, not necessarily in the year earned

     C.   Accrued each year, as applicable, to currently reflect the net annual cost of the

          insurance

     D.   Not credited or refunded to the contractor but retained by the carriers

          as reserves in accordance with 48 CFR 9904.416-50(a)(1)(iv)

     E.   Manually Rated - not applicable

     Y.   Other, or more than one  1/

     Z.   Not applicable



                   Column (4) -- Projected Average Loss



     For each self-insured group plan, or the self-insured portion of purchased 

     insurance, enter code A, B, C, Y, or Z, as appropriate.



     A.   Costs that represent the projected average loss for the period estimated 

          on the basis of the cost of comparable purchased insurance. 

     B.   Costs that are based on the contractor's experience, relevant industry experience, and

          anticipated conditions in accordance with generally accepted actuarial principles and

          practices.

     C.   The actual amount of losses are considered to represent the projected average loss for

          the period.

     Y.   Other, or more than one method.  1/

     Z.   Not applicable



              Column (5) -- Insurance Administration Expenses



     For each self-insured group plan, or the self-insured portion of purchased insurance, enter

     code A, B, C, D, Y, or Z, as appropriate, to indicate how administrative costs are treated.



     A.   Separately identified and accumulated in indirect cost pool(s).

     B.   Separately identified, accumulated, and allocated to cost objectives either at the

          segment and/or home office level (Describe allocation method on a Continuation

          Sheet).

     C.   Not separately identified, but included in indirect cost pool(s).  (Describe pool(s) on a

          Continuation Sheet).

     D.   Incurred by an insurance carrier or third party.  (Describe accumulation and allocation

          process on a Continuation Sheet).

     Y.   Other 1/

     Z.   Not applicable



     1/   Describe on a Continuation Sheet.


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART VIII - HOME OFFICE EXPENSES

NAME OF REPORTING UNIT

Part VIII Instructions

FOR HOME OFFICE, AS APPLICABLE (Includes home office type operations of subsidiaries, joint ventures, partnerships, etc.). 1/

This part should be completed only by the office of a corporation or other business entity where such an office is responsible for administering two or more segments, where it allocates its costs to such segments and where at least one of the segments is required to file Parts I through VII of the Disclosure Statement.

Data for this part should cover the reporting unit's (corporate or other intermediate level home office's) most recently completed fiscal year. For a corporate (home) office, such data should cover the entire corporation. For a intermediate level home office, they should cover the subordinate organizations administered by that group office.


8.1.0	 Organizational Structure.

On a continuation sheet, provide the following information: 1. In column (1) list segments and other intermediate level home offices reporting to this home office, 2. In column (2) insert "yes" or "no" to indicate if reporting units have recorded any CAS-covered Government Sales, and 3. In column (3) provide the percentage of annual CAS-covered Government Sales as a Percentage of Total Sales (Government and Commercial), if applicable, as follows: A. Less than 10% B. 10%-50% C. 51%-80% D. 81%-95% E. Over 95% Segment or CAS Covered Government Sales as a Other Intermediary Home Office Government Sales Percentage of Total Sales (1) (2) (3) 8.2.0 Other Applicable Disclosure Statement Parts. (Refer to page (i) 4., General Instructions, and Parts V, VI and VII of the Disclosure Statement. Indicate below the parts that the reporting unit has completed concurrently with Parts I and VIII.) A. ____ Part V - Depreciation and Capitalization Practices B. ____ Part VI - Other Costs and Credits C. ____ Part VII - Deferred Compensation and Insurance Costs Z. ____ Not Applicable 1/ For definition of home office see 48 CFR 9904.403.


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART VIII - HOME OFFICE EXPENSES

NAME OF REPORTING UNIT


 8.3.0	 Expenses or Pools of Expenses and Methods of Allocation.



     	 For classification purposes, three methods of allocation, defined

	 as follows, are to be used:



     (i)  Directly Allocated--those expenses that are charged to specific corporate segments or

          other intermediate level home offices based on a specific identification of costs

          incurred, as described in 9904.403;

     (ii) Homogeneous Expense Pools--those individual or groups of expenses which are

          allocated using a base which reflects beneficial or causal relationships, as described in

          9904.403; and

    (iii) Residual Expense--the remaining expenses which are allocated to all segments by

          means of a base representative of the total activity of such segments.



                           Allocation Base Codes



     A.   Sales

     B.   Cost of Sales

     C.   Total Cost Input (Direct Material, Direct Labor, Other Direct Costs, and Applicable

          Overhead)

     D.   Total Cost Incurred (Total Cost Input Plus G&A Expenses)

     E.   Prime Cost (Direct Material, Direct Labor, and Other Direct Costs

     F.   Three factor formula (CAS 9904.403-50(c))

     G.   Processing or Conversion Cost (Direct Labor and Applicable Overhead)

     H.   Direct Labor Dollars

     I.   Direct Labor Hours

     J.   Machine Hours

     K.   Usage

     L.   Unit of Production

     M.   Direct Material Cost

     N.   Total Payroll Dollars (Direct and Indirect Employees)

     O.   Headcount or Number of employees (Direct and Indirect Employees)

     P.   Square Feet

     Q.   Value Added

     Y.   Other, or More than One Basis  1/

(On a continuation sheet, under each of the headings 8.3.1, 8.3.2, and 8.3.3 enter the type of expenses or the name of the expense pool(s). For each of the types of expense or expense pools listed, also indicate as item (a) the major functions, activities, and elements of cost included. In addition, for items listed under 8.3.2 and 8.3.3 enter one of the Allocation Base Codes A through Q, or Y, to indicate the basis of allocation and describe as item (b) the make up of the base(s). For example, if direct labor dollars are used, are ovetime premiums, fringe benefits, etc. included? For items listed under 8.3.2 and 8.3.3, if a pool is not allocated to all reporting units listed under 8.1.0, then list those reporting units either receiving or not receiving an allocation. Also identify special allocations of residual expenses and/or fixed mangement charges (see 9904.403-40(c)(3)).

1/ Describe on a Continuation Sheet.


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART VIII - HOME OFFICE EXPENSES

NAME OF REPORTING UNIT


          Type of Expenses or Name of Pool of Expenses



8.3.1	  Directly Allocated



          1.   _________________________________________



              (a)  Major functions, activities, and elements of cost include:



              _______________________________

              ________________________________



          2.  _________________________________________



              (a)  Major functions, activities, and elements of cost include:



              ________________________________

              ________________________________



8.3.2	 Homogeneous Expense Pools                               Allocation Base Code



     1.   _________________________________________                   _____



          (a)  Major functions, activities, and elements of cost include:



           _____________________________

           _____________________________



          (b)  Description/Make up of the allocation base:



          ________________________________

          ________________________________



     2.   _________________________________________                   _____



          (a)  Major functions, activities, and elements of cost include:



          _____________________________

          _____________________________



          (b)  Description/Make up of the allocation base:



          ________________________________

          ________________________________

       


COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED BY PUBLIC LAW 100-679

PART VIII - HOME OFFICE EXPENSES

NAME OF REPORTING UNIT


8.3.3	 Residual Expenses                                      Allocation Base Code



     ________________________________________                         _____



     (a)  Major functions, activities, and elements of cost include:



          _____________________________

          _____________________________



     (b)  Description/Make up of the allocation base:



          ________________________________

          ________________________________



8.4.0	 Transfer of Expenses.  If there are normally transfers of expenses

	 from reporting units to this home office, identify on a continuation

	 sheet the classification of the expense and the name of the reporting

	 unit incurring the expense.


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