AP4.4. ACCOUNTING CONSIDERATIONS
AP4.4.1. Record direct costs in a manner
consistent with the budgets in a formal system controlled by the general
books of account.
AP4.4.2. When a work breakdown structure
is used, summarize direct costs from control accounts into the work
breakdown structure without allocation of a single control account to two or
more work breakdown structure elements.
AP4.4.3. Summarize direct costs from the
control accounts into the contractor's organizational elements without
allocation of a single control account to two or more organizational
AP4.4.4. Record all indirect costs which
will be allocated to the contract.
AP4.4.5. Identify unit costs, equivalent
units costs, or lot costs when needed.
AP4.4.6. For EVMS, the material
accounting system will provide for:
AP184.108.40.206. Accurate cost accumulation
and allocation of costs to control accounts in a manner consistent with
the budgets using recognized, acceptable, costing techniques.
AP220.127.116.11. Cost performance measurement
at the point in time most suitable for the category of material involved,
but no earlier than the time of progress payments or actual receipt of
AP18.104.22.168. Full accountability of all
material purchased and all material transfers for the program, including
the residual inventory.