Government Contracting · Finance & Accounting
Cost accounting standards documentation
Records showing how the company accumulates and allocates costs when a contract requires a defined accounting method.
What it usually contains
- Which standards apply and why
- Cost pools and allocation bases used
- Disclosure statement and any changes to it
- Direct and indirect cost treatment
- Supporting records for an audit
What the assistant uses it for
Answer how the company allocates costs, which standards apply to a contract, and what an auditor would be shown.
How it is versioned
A document of this type has exactly one current version at a time. Upload a revision and it becomes the version that counts — the one before it is kept and dated, but is no longer what your assistant answers from. Nothing is ever deleted, so you can always show what this document said on a given date.
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