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CDA Bars Untimely Contractor Claim

Client Alert | 1 min read | 09.11.14

In Kellogg Brown & Root Services, Inc. (ASBCA, Aug. 18), the board held that it lacked jurisdiction to hear claims arising under a services contract for dining facilities in Iraq due to the CDA's six-year statute of limitations. Notably, the ASBCA rejected the contractor's assertion that claims on a cost-type contract accrue only after the government's refusal to pay the contractor's reimbursement for incurred costs, rather than from the date the contractor knew of the "events[] that fix the alleged liability of ... the Government," and ruled that the contractor's extended negotiations with its subcontractor did not meet the standard for equitable tolling, which is applicable only "in situations where the claimant has actively pursued his judicial remedies by filing a defective pleading during the statutory period, or where the complainant has been induced or tricked by his adversary's misconduct into allowing the filing deadline to pass.”


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Client Alert | 1 min read | 07.08.26

CAS Board Publishes Final Rule Rescinding CAS 404, 408, 409, and 4117

As part of its ongoing effort to conform the Cost Accounting Standards (“CAS”) to generally accepted accounting principles (“GAAP”), the CAS Board published a final rule rescinding CAS 408 (Accounting for costs of compensated personal absence) and CAS 411 (Accounting for acquisition costs of material).  The CAS Board also rescinded CAS 404 (Capitalization of tangible assets) and CAS 409 (Depreciation of tangible capital assets) but retained certain requirements of CAS 404 and 409, which will be located in new paragraphs of CAS 405 (Accounting for unallowable costs).  Specifically, the CAS Board retained the requirements currently located at CAS 404-50(d)(1), CAS 409-50(e)(5), CAS 409-50(j)(1), and CAS 409-50(j)(4), which the CAS Board explained are necessary to protect the Government’s interests.  Otherwise, the CAS Board determined that the requirements of CAS 404, 408, 409, and 411 overlapped with GAAP such that GAAP “may be applied reasonably as a substitute for CAS to support contract cost and pricing.”...

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