Cost Accounting Standards Board
Public Comments

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• Exemption from Cost Accounting Standards for Contracts Executed and Performed Entirely Outside the United States, Its Territories, and Possessions (Section 823 of the National Defense Authorization Act for Fiscal Year 2009).
  • Comments on the Notice of Request for Information (due May 26, 2009)
    • 01 – Defense Contract Audit Agency (May 26, 2009) (2 pages, 92 kb)
    • 02 – Aerospace Industries Association (May 26, 2009) (3 pages, 111 kb)
    • 03 – Project on Government Oversight (May 26, 2009) (2 pages, 209 kb)
    • 04 – Joint Review Board Advisory Committee (June 1, 2009) (4 pages, 147 kb)
    • 05 – Argy, Wilse & Robinson, P.C. (May 27, 2009) (7 pages, 86 kb)
    • 06 – Department of Defense Inspector General (May 29, 2009) (1 page, 540 kb)
    • 07 – National Defense Industrial Association (May 29, 2009) (6 pages, 314 kb)
    • 08 – Department of State (May 28, 2009) (1 page,  41 kb)
    • 09 – U.S. Agency for International Development (May 28, 2009) (4 pages, 154 kb)
    • 10 – Department of Defense (June 17, 2009) (4 pages, 321 kb) 
       
• Harmonization of Cost Accounting Standards 412 and 413 with the Pension Protection Act of 2006
  • Additional comments on the Advance Notice of Proposed Rulemaking (due December 15, 2008)
    • 10S – Lockheed Martin (December 16, 2008) (3 pages, 27 kb)
    • 13S – Aerospace Industries Association (December 15, 2008) (2 pages, 84 kb)
    • 17 – Defense Contract Management Agency (December 15, 2008) (4 pages, 99 kb)
  • Comments on the Advance Notice of Proposed Rulemaking (due November 3, 2008)
    • 01-Raytheon (November 3, 2008) (2 pages, 962 kb)
    • 02-Northrop Grumman (November 3, 2008) (4 pages, 1,724 kb)
    • 03-Defense Actuaries Group (November 3, 2008) (12 pages, 89 kb)
    • 04-Watson Wyatt (November 3, 2008) (44 pages, 241 kb)
    • 05-Defense Contract Audit Agency (November 3, 2008) (5 pages, 262 kb)
    • 06-University of Baltimore School of Law (November 3, 2008) (6 pages, 63 kb)
    • 07-CMS Actuaries (November 3, 2008) (7 pages, 44 kb)
    • 08-BAE Systems (November 3, 2008) (1 page, 204 kb)
    • 09-Boeing (November 3, 2008) (9 pages, 1,215 kb)
    • 10-Lockheed Martin (November 3, 2008) (8 pages, 43 kb)
    • 11-Financial Executives International (November 3, 2008) (4 pages, 48 kb)
    • 12-General Dynamics (November 3, 2008) (8 pages, 4,331 kb)
    • 13-Aerospace Industries Association-National Defense Industrial Association (November 3, 2008) (23 pages, 995 kb)
    • 14-Department of Defense Inspector General (November 3, 2008) (3 pages, 124 kb)
    • 15-Mercer (November 3, 2008) (3 pages, 52 kb)
    • 16-Prudential (November 3, 2008) (12 pages, 107 kb)
  • Combined Comments on the Staff Discussion Paper (due September 4, 2007) (20 files, 12,844 kb)

• CAS 403, Allocation of Home Office Expenses to Segments (Thresholds for Application of the Three Factor Formula)
  • Comments on the Staff Discussion Paper (due April 14, 2008)
    • Aerospace Industries Association (April 9, 2008) (9 pages, 348 kb)
    • Defense Contract Audit Agency (April 10, 2008) (5 pages, 35 kb)
    • Department of Defense Inspector General (April 11, 2008) (3 pages, 156 kb)
       
• Revisit Exemption for Contracts Executed and Performed Outside of the United States, its Territories and Possessions
  • Comments on Staff Discussion Paper (due November 14, 2005)
    • American Bar Association, Public Contract Law (November 9, 2005) (5 pages, 278 kb)
    • Aerospace Industries Association (November 14, 2005) (3 pages, 107 kb)