iCatalog

Description

Click here to view the course description in the DCAI Catalog of Courses

Objectives

You will learn about selected cost principles in FAR 31.2. In this course, you will learn which costs are allowable with restrictions that apply to nonemployee related costs and when those costs are allowable and unallowable. You will also learn how to apply the applicable cost principles in audits of commercial activities. Specific costs covered in the course are public relations, advertising, lobbying, political activity, consultant, professional activity, insurance, legal, cost of money, depreciation, gains and losses related to the sale of buildings and equipment, idle facilities, plant reconversion, special tooling and equipment, business combinations, rental, IR&D, B&P, M&PE, patent, selling, economic planning, and taxes.

Target Attendees

All auditors

Prerequisite(s)

None

Predecessor Course(s) (Acceptable as a substitute for this course until the acceptance date specified below.)

Predecessor	Predecessor Course Title	PDS Code	Accepted Until
None	None	None	None

Course Length

Approximately 6.5 hours

Additional Course Information

Delivery Mode	0
Equivalent Courses	None
ACE Recommended Credits	N/A
PDS Code
Additional Public Information	N/A

Continuing Education Units	0
Continuous Learning Points	0
Reservist Retirement Points	0
Historical Allocations	Mouse Over for Past CEU/CLPs

Notes

Technical requirements for this course.

This is a DCAI Self-Study Course

8 CPE (CPE credit currently only available to DCAA employees)