| ABC |
activity-based costing |
| ACO |
administrative contracting officer |
| ACRS |
accelerated cost recovery system |
| AICPA |
American Institute of Certified Public Accountants |
| ASBCA |
Armed Services Board of Contract Appeals |
| ASPR |
Armed Services Procurement Regulation |
| BCA |
Board of Contract Appeals |
| BOA |
basic ordering agreement |
| B&P |
bid and proposal |
| CAD/CAM |
computer-aided design/computer-aided manufacturing |
| CAS |
cost accounting standards |
| CASB |
Cost Accounting Standards Board |
| CICA |
Competition in Contracting Act |
| CLIN |
contract line item number |
| Cls Ct |
Court of Claims |
| CO |
contracting officer |
| CPA |
certified public accountant |
| CPAF |
cost plus award fee |
| CPFF |
cost plus fixed fee |
| CPIF |
cost plus incentive fee |
| C/SCSC |
cost/schedule control system criteria |
| DAR |
Defense Acquisition Regulation |
| DCAA |
Defense Contract Audit Agency |
| DCMA |
Defense Contract Management Agency |
| DD |
Department of Defense |
| DFARS |
Department of Defense Federal Acquisition Regulation Supplement |
| DLA |
Defense Logistics Agency |
| DOD |
Department of Defense |
| DOE |
Department of Energy |
| EPA |
Environmental Protection Agency |
| ERISA |
Employee Retirement Insurance Security Act |
| ESOP |
Employee Stock Ownership Plan |
| EVMS |
Earned Value Management System |
| FAR |
Federal Acquisition Regulation |
| FARA |
Federal Acquisition Reform Act |
| FASA |
Federal Acquisition Streamlining Act |
| FFP |
firm fixed price |
| FIFO |
first-in, first-out |
| FMS |
foreign military sales |
| FPI |
fixed-price incentive |
| FPIF |
fixed-price incentive fee |
| FPIS |
fixed-price incentive successive targets |
| FP-LOE |
firm fixed-price, level of effort |
| FPR |
fixed-price redeterminable |
| FPR |
Federal Procurement Regulation |
| FPRA |
forward-pricing rate agreement |
| FPRR |
forward-pricing rate recommendation |
| FTR |
Federal Travel Regulation |
| FY |
fiscal year |
| G&A |
general and administrative |
| GAAP |
generally accepted accounting practices |
| GAAS |
generally accepted accounting standards |
| GAO |
Government Accountability Office |
| GSA |
General Services Administration |
| ICE |
Incurred Cost Electronically |
| ID |
indefinite delivery |
| IDIQ |
indefinite delivery, indefinite quantity |
| IFB |
invitation for bids |
| IG |
Inspector General |
| IQ |
indefinite quantity |
| IRAN |
inspect and repair as needed |
| IRS |
Internal Revenue Service |
| IR&D |
independent research and development |
| JTR |
Joint Travel Regulations |
| LIFO |
last-in, first-out |
| LOC |
limitation of cost |
| LOCC |
limitation of cost clause |
| LOE |
level of effort |
| MMAS |
Material Management and Accounting System |
| NASA |
National Aeronautics and Space Administration |
| NASA BCA |
National Aeronautics and Space Administration Board of Contract Appeals |
| NPR |
National Performance Review |
| NTE |
not to exceed |
| OFPP |
Office of Federal Procurement Policy |
| OMB |
Office of Management and Budget |
| OT |
other transaction |
| PPA |
Pension Protection Act |
| RFP |
request for proposals |
| RFI |
request for information |
| PHM |
Plastic Hull Minesweeper |
| PL |
public law |
| PNM |
price negotiation memorandum |
| PRB |
postretirement benefit |
| SDB |
small disadvantaged business |
| SF |
standard form |
| TCI |
total cost input |
| TD |
Treasury Decision |
| TINA |
Truth-in Negotiations Act |
| T&M |
time and materials |
| US |
United States |
| USC |
United States Code |
| VA |
value added |
