CBS Corp. v. United States

ORDER GRANTING PLAINTIFF’S MOTION FOR RECONSIDERATION

FIRESTONE, Judge.

This matter comes before the court on a motion by the plaintiff, CBS Corporation, (“CBS” or “plaintiff’), for the court to reconsider certain of its holdings in its May 8, 2006 decision, Viacom, Inc. v. United States, 70 Fed.Cl. 649 (2006).1 The court’s decision in Viacom dealt with the scope and the application of both the original Cost Accounting Standard (“CAS”) 413.50(c), 48 C.F.R. § 9904.413-50(c)(12) (1994) (“original CAS 413”), which was promulgated in 1977, and the revised CAS 413.50(c), 48 C.F.R. §…