The Boeing Company v. The United States

BISSELL, Circuit Judge.

The Boeing Company (Boeing) appeals the decision of the Armed Services Board of Contract Appeals (Board), Boeing Co.— Boeing Military Airplane Div., ASBCA No. 29793, 88-1 BCA ¶ 20,380 (1987) [available on WESTLAW, 1987 WL 46116], holding that all of Boeing’s bid and proposal (B & P) costs incurred to enhance its ability to receive a Phase 2 contract must be recorded as direct costs of the Phase 1 contract, Contract No. F33657-77-C-0175, under the consistency requirements of General Accounting Office Cost Accounting Standard (CAS) 402, 4 C.F.R. §§ 402.10-.80 (1988).…