Cost Accounting Standards Board Public Comments

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Cost Accounting Standard 413 Pension Adjustments for Extraordinary Events
- Comments to the Notice of Fact-finding and Public Meetings for the Development of a Staff Discussion Paper
  - 01 - Financial Executives International (September 5, 2013) (5 pages, 3.68 mb)
  - 02- Defense Contract Management Agency (September 5, 2013) (5 pages, 1.33 mb)
  - 03 - AON Hewitt (September 5, 2013) (6 pages, 1.52 mb)
  - 04 - The Boeing Company (September 5, 2013) (4 pages, 1.35mb)
  - 05- Informal Actuarial Group (September 5, 2013) (5 pages, 651 kb)
  - 06 - Towers Watson (September 6, 2013) (13 pages, 667 kb)
  - 07- Mercer (September 6, 2013) (5 pages, 1.51 mb)
Exemption from Cost Accounting Standards for Contracts and Subcontracts for the Acquisition of Commercial Items (i.e., (b)(6) commercial item exemption)
- Comments to the Proposed Rule (due January 18, 2013)
  - 01 – 3M (December 5, 2012) (5 pages, 1000 kb)
  - 02 – Aerospace Industries Association (January 11, 2013) (1 pages, 223 kb)
  - 03 – Department of Energy (January 18, 2013) (1 page, 36 kb)
  - 04 – Project on Government Oversight (January 18, 2013) (2 pages, 47 kb)

Exemption from Cost Accounting Standards for Firm-Fixed-Price Contracts and Subcontracts Awarded Without Submission of Certified Cost or Pricing Data (i.e., (b)(15) FFP exemption)
- Comments to the Proposed Rule (due December 5, 2011)
  - 01 – American Bar Association Public Contract Law Section (November 8, 2011) (3 pages, 606 kb)
  - 02 – Council of Defense and Space Industry Associations (December 2, 2011) (2 pages, 605 kb)
Change to the Cost Accounting Standards Applicability Threshold for the Inflation Adjustment to the Truth in Negotiations Act Threshold
- Comments to the Interim Rule (due September 12, 2011)
  - 01 – Aerospace Industries Association (September 9, 2011) (2 pages, 61 kb)
  - 02 – Project on Government Oversight (September 12, 2011) (2 pages, 238 kb)
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 Proposed Rule (due December 20, 2010)
  - 01 - NAVSUP (December 6, 2010) (1 page, 40 kb)
  - 02 - Beason & Nalley (December 20, 2010) (4 pages, 421 kb)
  - 03 - Aerospace Industries Association (December 20, 2010) (10 pages, 3.74 mb)
  - 04 - Project on Government Oversight (December 20, 2010) (1 page, 181 kb)
  - 05 - National Defense Industrial Association (December 21, 2010) (5 pages, 633 kb)
- 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
- Comments on the Notice of Proposed Rulemaking (due July 9, 2010)
  - 01 – G. Li (June 21, 2010) (3 pages, 66 kb)
  - 02 – Defense Actuaries Group (July 8, 2010) (20 pages, 405 kb)
  - 03 – V. Wild + R. Weatherholtz (July 8, 2010) (2 pages, 88 kb)
  - 04 – General Dynamics (July 8, 2010) (3 pages, 439 kb)
  - 05 – Aerospace Industries Association – National Defense Industrial Association (July 9, 2010) (17 pages, 825 kb)
  - 06 – W. Romenius (July 8, 2010) (4 pages, 901 kb)
  - 07 – Raytheon (July 9, 2010) (2 pages, 398 kb)
  - 08 – Department of Defense (July 9, 2010) (2 pages, 463 kb)
  - 09 – Boeing (July 9, 2010) (4 pages, 345 kb)
  - 10 – Mercer (July 9, 2010) (5 pages, 252 kb)
  - 11 – American Academy of Actuaries (July 9, 2010) (8 pages, 109 kb)
  - 12 – American Bar Association Public Contract Law Section (July 9, 2010) (7 pages, 417 kb)
  - 13 – BAE Systems (July 9, 2010) (3 pages, 25 kb)
  - 14 – Towers Watson (July 9, 2010) (66 pages, 608 kb)
  - 15 – Northrop Grumman (July 9, 2010) (8 pages, 766 kb)
  - 16 – Financial Executives International (July 9, 2010) (3 pages, 110 kb)
  - 17 – Lockheed Martin + Prudential (July 9, 2010) (14 pages, 187 kb)
  - 18 – R. Loeb + R. Abel (July 9, 2010) (8 pages, 91 kb)
  - 19 – Aerospace (July 9, 2010) (3 pages, 30 kb)
  - 20 – G. Matray (Jun 16, 2010) (4 pages, 27 kb)
- 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)
- Comments on the Staff Discussion Paper (due September 4, 2007)
  - 01-Defense Actuaries Group (August 9, 2007) (15 pages, 67 kb)
  - 02-Boeing Company (August 29, 2007) (17 pages, 2,934 kb)
  - 03-United Launch Alliance (August 29, 2007) (4 pages, 561 kb)
  - 04-General Dynamics Corporation (August 30, 2007) (15 pages, 159 kb)
  - 05-The Sega Company (August 31, 2007) (32 pages, 1161 kb)
  - 06-Lockheed Martin Corporation (August 31, 2007) (6 pages, 57 kb)
  - 07-Raytheon Company (September 4, 2007) (1 page, 45 kb)
  - 08-Aerospace Industries Association – National Defense Industrial Association (September 4, 2007) (12 pages, 1,067 kb)
  - 09-The Aerospace Corporation (September 4, 2007) (12 pages, 56 kb)
  - 10-Defense Contract Audit Agency (September 4, 2007) (9 pages, 60 kb)
  - 11-Financial Executives International (September 4, 2007) (10 pages, 55 kb
  - 12-Mercer (September 4, 2007): cover page (1 page, 53 kb), comment (17 pages, 200 kb)
  - 13-American Bar Association, Section of Public Contract Law (September 4, 2007) (9 pages, 479 kb)
  - 14-Department of Defense, Inspector General (September 4, 2007) (2 pages, 235 kb)
  - 15-Watson Wyatt (September 4, 2007): cover page (1 page, 55 kb), comment (67 pages, 613 kb)
  - 16-Northrop Grumman Corporation (September 4, 2007) (3 pages, 38 kb)
  - 17-Prudential Retirement (September 4, 2007) (6 pages, 42 kb)
  - 18-American Academy of Actuaries (September 6, 2007, late submission) (16 pages, 167 kb)
  - 19-G. Matray (October 8, 2007, late submission) (9 pages, 84 kb)
Top of Page
- 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)