Incorporating all of the strategic and cost management tools discussed above, this system will automate those parts of the defense process that facilitate creation of successful case strategies, tie defense tasks directly to cost
projections, and serve as a consistent quality feedback system to clients and to defense counsel.
While quality bears no consistent relationship to cost
, the reverse is not true.
1.482-7(d)(1) defines the costs subject to cost
sharing as all costs incurred by a participant related to the intangible development area, plus aU of the cost-sharing payments it makes to other controlled and uncontrolled participants, less all of the cost-sharing payments it receives from other controlled and uncontrolled participants.
An entire chapter of the book is devoted to cost
However, the bargain element is preserved because the cost complement used to reduce ending inventory at retail to cost
would be lower than the customary cost complement.
In addition, the Service noted that the SSCM is a method for allocating indirect costs that qualify as MSC and does not apply to costs
that are direct costs.
[section] 1.263(a)-4, applicable to costs
incurred to acquire or create intangibles, and Treas.
Similarly, when the results of a benefit-cost study are summarized as a ratio of benefits to costs
, the most efficient size project is not necessarily the one with the largest benefit-cost ratio.
Although many principles remain unchanged, the SOP takes a different view on several issues related to costs
that may or may not be capitalized in relation to PP&E.