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(b) Page 2 of Format 803-9.
FOR USE WITH FORMAT 102-3 ONLY
A. CLASSIFICATION. -No specific classification required but similar items should be grouped together. Soveral classifications may be listed on one
or components, common in nature to both the terminated contract and other work of the contractor, are not to be listed except for items the delivery of which has been required by the Government and except for Government. furnished property (See Inventory Schedule Certificate.)
I. PROCEEDS OF AUTHORIZED SALE (Column 9).- Insert the letter "A" after the amount if the sole (or credit for acquisition) has been outhorized or approved by the contracting officer or customer. Insert the letter "C" if the amount represents your offer to acquire or sell. In either cose, Quantity should be oho shown (on a second line) if less than the full quontity shown in Column d.
1. DESCRIPTION (Column b).- A full commercial description is required
2-Good 0 -Ured-usable without repairs
3-Fair R-Ured-repains required
4-toor D. COST (Columns • ond fl. - Any generally recognized basis for conting inventory may be used, provided it has been regularly used by the contractor and properly rollects his costs.
G. GOVERNMENT-OWNED PROPERTY
(o) Government-furnished property should be listed on separate sheets, marked to show that the items are Government-furnished
(b) Where title to materials purchased by the contractor is vested in the Government, such materials should be listed and cost data supplied.
(a) Separate Schedules.-If the space provided for any information called for is insulin anoch reparate supporting schedules.
(6) Nyalabels.-The number of sets of inventory schedules ro quin d icated by the contracting officer or the customer from
hories of primation is recoived.
L. COMMON TEMS.-Any items of inventory reasonably usable, without loss to the contractor on his other work, because they are materials, porte
8 1-8.804 Formats of miscellaneous forms.
1-8.804–1 Format 804–1, Schedule of Accounting Information. (a) Page 1 of Format 804–1.
SCHEDULE OF ACCOUNTING INFORMATION
To be used by prime contractors submitting termination claims under Part 1-8 of the Federal Procurement Regulations (41CFR 1-8). Also suitable for use by subcontractor in effecting subcontract settlements with prime contractor or intermediate subcontractors. THIS PROPOSAL APPLIES TO (Check one)
COMPANY A PRIME CONTACT WITH
SUICONTRACT OR U THE GOVEDNMENT
J PURCHASE ORDER SURCONTRACT OR PURCHASE ORDER NO.(S)
1. NDIVIDUAL IN YOUR ORGANIZATION FROM WHOM ADDITIONAL INFORMATION MAY BE REQUESTED ON QUESTIONS RELATING TO: ACCOUNTING MATTERS
PROPERTY DISPOSAL NAM:
; ARE THE ACCOUNTS OF THE CONTRACTOR SUBJECT TO REGULAR PERIODIC EXAMINATION AV ADIPENDENT PUBLIC ACCOUNTANTS?
YES ONO (Name and address of accountants)
YED OR ASSISTED IN THE PREPARATION OF THE ATTACHED PROPOSAL
4. GOVERNMENTAL AGENCY WHICH HAS REVIEWED YOUR ACCOUNTS IN CONNECTION WITH A PRIOR SETTLEMENT PROPOSAL DURING THE CURRENT AND PRECEDING FISCAL YEAR NAME
S. HAVE THERE BEEN ANY SIGNIFICANT DEVIATIONS FROM YOUR REGULAR ACCOUNTING PROCEDURES AND POLICIES IN ARRIVING AT THE COSTS
SET FORTH IN THE ATTACHED MOPOSAL? O YES ONO. IF "YES," EXPLAIN BRIEFLY
6. WERE THE DETAILED COST RECORDS USED IN PREPARING THE PROPOSAL CONTROLLED IY AND IN AGREEMENT WITH YOUR GENERAL BOOKS OF 1 ACCOUNT? YES NO 7. WERE INVENTORY QUANTITIES BASED ON A PHYSICAL COUNI AS OF THE DATE OF TERMINATION? YES NO. IF "NO," EXPLAIN EXCEPTIONS
WHERE THE SPACE PROVIDED FOR ANY INFORMATION IS INSUFFICIENT, ANTACH SEPARAR SCHEDULES
(b) Page 2 of Format 804-1.
8. IS THIS SETTLEMENT PROPOSAL BASED ON STANDARD COSTS
MENT FOR ANY SIGNIFICANT VARIATIONS BEEN MADE? O YES
NO. "YES," HAS ADJUSTMENT TO ACTUAL COST OR ADJUST.
9. DOES THIS PROPOSAL INCLUDE CHARGES FOR MWOR INVENTORY ITEMS AND CLAIMS OF SUBCONTRACTORS COMMON TO THIS TERMINATED
CONTRACT AND OTHER WORK OF THE CONTRACTOR? YES NO. IF "YES," EXPLAIN THE METHOD USED IN ALLOCATING AMOUNTS TO THE TERMINATED PORTION OF THIS CONTRACT
10. EXPLAIN BRIEFLY YOUR METHOD OF PRICING INVENTORIES, INDICATING WHETHER MATERIAL HANDLING COST HAS BEEN INCLUDED IN
CHARGES FOR MATERIALS
11. ARE ANY PARTS, MATERIALS, OR FINISHED PRODUCT, KNOWN TO DE DEFECTIVE, INCLUDED IN THE INVENTORIES?
13. DOES THIS PROPOSAL INCLUDE ANY ELEMENTOS PROFIT TO THE CONTRACTOR OR A RELATED ORGANIZATION, OTHER THAN PROFIT SET FORTH
SEPARATELY IN THE PROPOSAL OR INCLUDED IN THE CONTRACT PRICE AT WHICH ACCEPTABLE FINISHED PRODUCT, IF ANY, 13 INCLUDED IN THE PROPOSAL? YES NO. IF "YES," EXPLAIN BRIEFLY
14. DESCRIBE BRIEFLY THE NATURE OF INDIRECT EXPENSE ITEMS INCLUDED IN INVENTORY COSTS (see Schedule 1, Formal 802-1): AND EX.
PLAIN YOUR METHOD OF ALLOCATION USED IN PREPARING THIS PROPOSAL, INCLUDING IF PRACTICABLE, THE RATES USED AND THE PERIOD OF TIME UPON WHICH THEY ARE BASED
15. DO THE COSTS SET FORTH IN THE ATTACHED PROPOSAL INCLUDE PROVISIONS FOR ANY RESERVES OTHER THAN DEPRECIATION RESERVES?
YES NO. IF "YES," LIST SUCH RESERVES
10. STATE METHOD OF ACCOUNTING FOR TRADE AND CASH DISCOUNTS EARNED, REDATES, ALLOWANCES, AND VOLUME PRICE ADJUSTMENTS.
ARE SUCH ITEMS EXCLUDED FROM COSTS CLAIMED? O YES O NO
WHERE THE SPACE PROVIDED FOR ANY INFORMATION IS INSUFFICIENT, ANTACH SEPARATE SCHEDULES
(c) Page 3 of Format 804-1.
17. STATE POLICIES RELATING TO RECORDING OF OVERTIME, SHIFT PREMIUMS AND PRODUCTION BONUSES
10. DOES CONTRACTOR HAVE A PENSION PLAN?
RENT PENSION SERVICE COSTS
NO. OF "YES," STATE METHOD OF FUNDING AND ABSORPTION OF PAST AND CUR.
19. STATE GENERAL POLICIES RELATING TO DEPRECIATION AND AMORTIZATION OF FIXED ASSETS; BASES, UNDERLYING POLICIES
20. STATE POLICY OR PROCEDURE FOR RECOTON
NO WRITING OFF STARTING LOAD
21. ARE PERISHABLE TOOLS AND MANUFACTURING SUPPLIES CHARGED DIRECTLY TO CONTRACT COSTS OR INCLUDED IN OVERHEAD EXPENSES?
ISHING BETWEEN CHARGES TO CAPITAL (hised) ASSET ACCOUNTS AND TO REPAIR AND MAINTENANCE
22. POLICIES FOR DISTINGUISHING METWEEN CHARGES TO CAPITAL Mixed) ASSET ACCOUNTS AND TO REPAIR AND MAINTENANQ ACCOUNTS
WHERE THE SPACE PROVIDED FOR ANY INFORMATION IS INSUFFICIUNT, ATTACH SEPARAT SCHEDULES
(d) Page 4 of Format 804-1.
23. METHOD OF RECORDING ANO ADSORDING (0) GENERAL ENGINEERING ANO GENERAL DEVELOPMENT EXPENSE ANO (2) ENGINEERING AND
DEVELOPMENT EXPENSE DIRECTLY TUCAIU TO THE TERMINATED CONTRACT
24. TYPES AND SOURCE OF MISCELLANEOUS INCOME AND CREDITS AND MANNER OF RECORDING IN THE INCOME OR THE COST ACCOUNTS SUCH
AS RENTAL OF YOUR FACRITIES TO OUTSIOR PARTIES, ETC.
25. ARE COSTS AND INCOME FROM CHANGE ORDERS SEGREGATED FROM OTHER CONTRACT COSTS AND INCOME?
IY WHAT METHOO?
20. ARE SETIEM AUT EXPENSES APPLICAS
26. ARE SETTLEMENT EXPENSES APLICANLE TO PREVIOUSLY TERMINATED CONTRACTS EXCLUDED FROM THE ATTACHED PROPOSALS? O
IF "NO" EXPLAIN
27. STATE POLICY AND PROCEDURE FOR VERIFICATION ANON
TS WITH SUBCONTRACTORS AND VENDORS
20. METHOD OF COMPUTING PROFIT CLAIMED IN THE ANTACHED PROPOSAL AND REASON FOR SELECTING THE METHOD USED. FURNISH ESTI
MATE OF AMOUNT OR RATE OF PROFIT IN DOLLARS OR PERCENT ANTICIPATED MAD THE CONTRACT BEEN COMPLETED
29. WHAT IS LENGTH OF TIME (production cycle) REQUIRED TO PRODUCE ONE OF THE END ITEMS FROM THE TIME THE MATERIAL ENTERS THE
PRODUCTION LINE TO THE COMPLETION AS THE FINISHED PRODUCT?
30. METHOD OF ALLOCATING GENERAL AND ADMINISTRATIVE EXPENSE
DY (Signature of superr'isory accounting official)
WHERE THE SPACE PROVIDED FOR ANY INFORMATION IS INSUFFICIENT, ATTACH SEPARATE SCHEDULES