Amounts charged to cost of sales.

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- Definition

Components Of Contracts In Process.

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- Definition

Contract costs incurred.

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- Definition

Net unbilled contract receivables and net inventoried contract costs.

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- Definition

General and administrative costs included in inventoried contract costs.

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- Definition

General & Administrative, Independent Research & Development and Bid and Proposal Costs Abstract.

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- Definition

General & administrative, independent research & development and bid & proposal costs included in inventoried contract costs at beginning of period.

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- Definition

General & administrative, independent research & development and bid & proposal costs included in inventoried contract costs at end of period.

+ Details

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- Definition

Independent research and development and bid and proposal costs included in inventoried contract costs.

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- Definition

Inventoried contract costs, gross.

+ Details

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- Definition

The aggregate costs for the company's commercial businesses, not included included in inventoried contract costs, incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.

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- Definition

The aggregate total costs of selling the company's commercial businesses products and services, as well as all other general and administrative expenses not included in inventoried contract costs. Direct selling expenses (for example, credit and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.

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- Definition

Selling, general and administrative expenses and research and development expenses for the company's commercial businesses.

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- Definition

Selling, General and Administrative Expenses and Research and Development Expenses.

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- Definition

Gross unbilled amounts due for services rendered or to be rendered, actions taken or to be taken, or a promise to refrain from taking certain actions in accordance with the terms of a legally binding agreement between the entity and, at a minimum, one other party. An example would be gross amounts associated with contracts or programs where the recognized revenue for performance there under exceeds the amounts billed under the terms thereof as of the date of the balance sheet.

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- Definition

Unliquidated progress payments for inventoried contract costs.

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- Definition

Unliquidated progress payments for unbilled contract receivables.

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- Definition

Carrying amount as of the balance sheet date of inventories associated with long-term contracts or programs.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 6

-Subparagraph a, d

-Article 5

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- Definition

Unbilled amounts due for services rendered or to be rendered, actions taken or to be taken, or a promise to refrain from taking certain actions in accordance with the terms of a legally binding agreement between the entity and, at a minimum, one other party. An example would be amounts associated with contracts or programs where the recognized revenue for performance thereunder exceeds the amounts billed under the terms thereof as of the date of the balance sheet.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3

-Subparagraph c(3)

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Chapter 11

-Section A

-Paragraph 4, 21

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