G-PP&E Cost Accounting Issue

The Cost Accounting Issue Sub Group (CAI) of the AAPC G-PP&E is tasked with identifying and presenting recommendations to the AAPC that address the complexities of allocating programmatic, managerial, and administrative costs to G-PP&E consistent with current standards, considering:

• A decision framework to guide professional judgment in the development of asset valuation methodologies in light of both internal and external user needs for information, taking into consideration:
  • The impact of information relevance and professional judgment to attributing programmatic, managerial, and administrative costs to assets as they are being acquired.
  • An approach to supporting professional judgment based on an assessment of organizational relevance/usefulness and cost/benefit analysis of competing implementation options (including consideration of benefits to all users of information and costs to all parties).
  • Quantitative and qualitative materiality considerations regarding indirect costs associated with asset purchase and construction

The sub group’s objective is to develop implementation guidance in accordance with AAPC decision and feedback that will assist the federal community.

The CAI sub group is being chaired by Sandy Van Booven, National Reconnaissance Office.

Sandy Van Booven – sandra.vanbooven@nro.mil – 703.808.4406

• Roster of Members
• Draft Guides
• Other Documents