1. Home
  2. |Insights
  3. |DoD Proposes Significant Amendments to the DFARS Data Rights Scheme

DoD Proposes Significant Amendments to the DFARS Data Rights Scheme

Client Alert | 1 min read | 06.27.16

On June 16, 2016, DoD issued a proposed rule to amend the DFARS to implement section 815 of the National Defense Authorization Act for FY 2012, which made significant changes to the data rights scheme for DoD contracts. Among other things, the proposed rule permits the release of “segregation and reintegration” technical data and computer software outside of the government (subject to restrictions), even when the item, component, or process to which that data pertains or the computer software was developed exclusively at private expense; expands DoD’s ability to order technical data and computer software post-award; doubles the time period in which DoD may challenge asserted data rights restrictions; and expressly imposes no time limit on DoD’s right to challenge fraudulently asserted restrictions.

Contacts

Insights

Client Alert | 1 min read | 07.08.26

CAS Board Publishes Final Rule Rescinding CAS 404, 408, 409, and 4117

As part of its ongoing effort to conform the Cost Accounting Standards (“CAS”) to generally accepted accounting principles (“GAAP”), the CAS Board published a final rule rescinding CAS 408 (Accounting for costs of compensated personal absence) and CAS 411 (Accounting for acquisition costs of material).  The CAS Board also rescinded CAS 404 (Capitalization of tangible assets) and CAS 409 (Depreciation of tangible capital assets) but retained certain requirements of CAS 404 and 409, which will be located in new paragraphs of CAS 405 (Accounting for unallowable costs).  Specifically, the CAS Board retained the requirements currently located at CAS 404-50(d)(1), CAS 409-50(e)(5), CAS 409-50(j)(1), and CAS 409-50(j)(4), which the CAS Board explained are necessary to protect the Government’s interests.  Otherwise, the CAS Board determined that the requirements of CAS 404, 408, 409, and 411 overlapped with GAAP such that GAAP “may be applied reasonably as a substitute for CAS to support contract cost and pricing.”...

View All Insights