An organizational conflict of interest (OCI) arises when the performance of one contract undermines a contractor’s objectivity or creates an unfair competitive advantage with respect to another contract. An agency cannot...more
Volume X – Accounting for the Cost of Business Combinations Under Government Contracts -
Mergers and acquisitions create additional costs and complex accounting issues for government contractors. There are fees for...more
10/18/2016
/ Acquisitions ,
Corporate Restructuring ,
Cost Accounting Standards (CAS) ,
Depreciation ,
Federal Acquisition Regulations (FAR) ,
Federal Contractors ,
Financing ,
Golden Parachutes ,
Goodwill ,
Interest Payments ,
Mergers ,
Novation ,
Pensions
Not every potential buyer is a U.S. corporation controlled by U.S. interests. It is important, both for the buyer and the seller, to understand the implications of foreign ownership, control, or influence (“FOCI”) on the...more
Numerous government contracts programs support small businesses. There are prime contracts set aside for various categories of small business entities. Agencies have small business contracting goals and take them very...more
M&A transactions, like most transactions in life, involve a cost/benefit analysis. Some cost/benefit analyses are relatively easy to perform. For example, if I buy an energy efficient appliance, I can calculate the likely...more
This posting is the fourth in our ten-part series on unique issues that arise in connection with mergers and acquisitions involving government contractors and subcontractors. Parts 1 through 3 focused on the structure of the...more