Cost of sales definition
[DOCX File]JUSTIFICATION AND APPROVAL
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(iv) The J&A for a cost-type contract, cites an estimate of $7 million. The contracting officer previously increased the obligated contract amount to $9.5 million. The contracting officer plans two actions, one for $3 million with no change in scope and another action six …
[DOC File]Chapter 11
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a. Definition For VA loan guaranty purposes, the “reasonable value” of a property is that figure which represents the amount a reputable and qualified appraiser, unaffected by personal interest, bias, or prejudice, would recommend to a prospective purchaser as a proper price or cost …
[DOCX File]APPENDIX 2.5 - Delivery Term Codes (DTCs)
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Designates DoD/purchasing country’s responsibility for transportation and handling cost. a. Detailed explanation of DoD responsibility for CONUS originated FMS shipments. DTC. EXPLANATION . 2. Delivery to an inland destination with origin and destination in CONUS or origin and destination in the same overseas geographic area. The DoD is ...
[DOCX File]CRITERIA FOR ADEQUATE CONTRACT PRICING PROPOSALS
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19. Provide a Price Analysis for each subcontracted item that meets the definition of a commercial item. Identify what information is being used to determine price reasonableness, such as sales data or information other than cost or pricing data.
[DOC File]CHAPTER 14
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COST ALLOCATION, CUSTOMER-PROFITABILITY . ANALYSIS, AND SALES-VARIANCE ANALYSIS. 14-1. Disagree. Cost accounting data plays a key role in many management planning and control decisions. The division president will be able to make better operating and strategy decisions by being involved in key decisions about cost pools and cost allocation bases.
[DOCX File]Agent and Broker Training and Testing Guidelines
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The minimum topics in developing training and testing are outlined below. Plans/Part D Sponsors also should ensure that their agents/brokers can speak to these general topics and their relation to the types of plan products they sell (i.e., Part C, Part D, Cost Plans, etc.). Medicare Basics. Overview of Medicare. Medicare Parts and covered services
[DOCX File]Chapter 2 - Billing Procedures
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C2.1.1.4.1. Materiel requisitioned under authority of Section 506 of the Foreign Assistance Act, as amended (i.e. , when the Foreign Military Sales (FMS)/Grant Aid (GA) type of assistance code is C), may not be billed until funds are appropriated, with the exception of Working Capital Fund activities.
[DOC File]ANSWERS TO QUESTIONS
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Cost depletion differs from percentage depletion in that cost depletion is a function of production whereas percentage depletion is a function of income. Percentage depletion has arisen, in part, from the difficulty of valuing the natural resource or determining the discovery value of the asset and of determining the recoverable units.
[DOCX File]Army Funds Management Data Reference Guide
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Cost Type Code. Most Procurement Functional Area records use cost type code “A.” Records with a “B” cost type code are shown in the P-1 Exhibit as subtractions from Weapon System Cost ("A"), but are not shown in GFEBS reference reports and tables in this guide. Records with a “C” cost type code are shown in the P-1 Exhibit as additions.
[DOC File]CHAPTER 1: INTRODUCTION - CPA Diary
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b 28. The cost of processing customer complaints is a(n) a. appraisal cost. b. external failure cost. c. internal failure cost. d. prevention cost. d 29. Worker training is a(n) a. appraisal cost. b. external failure cost. c. internal failure cost. d. prevention cost. b 30. The cost to …
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