Briefing Papers recently published an article on the most noteworthy government contract cost accounting and pricing cases of the last decade by Smith Pachter McWhorter attorneys Richard C. Johnson, Ashley N. Amen, Daniel H. Ramish, and Zachary D. Prince. The article presents a retrospective of several of the key decisions from the 2010s, which among other things, clarified the direct/indirect costs distinction, addressed burden shifting, defined “expressly unallowable” costs, considered retroactive disallowances, and established the impact of the statute of limitations on cost issues.
"The Most Important Cost Cases of the 2010s - Decade in Review" article is available here, reprinted from the February 2020 Issue 20-3 of the Briefing Papers with permission of Thompson Reuters and the authors.
Briefing Papers is a monthly Thompson Reuters periodical that has been a source of legal analysis and guidance on government contracting for more than 40 years, providing significant procurement articles summarizing past year’s developments as well as topical papers that analyze current procurement issues.
For questions regarding any of the cost accounting issues addressed in this publication, please contact: