General Motors Corporation v. United States

Original Cost Accounting Standards (“CAS”) 413.50(e)(12) segment closing adjustment; calculation of “actuarial liabilities” under CAS 413.50(e)(12); pension benefit increases added shortly prior to segment closing do not result in “inequitable” segment closing calculation

OPINION

FIRESTONE, Judge.

Pending before the court is plaintiff General Motor Corporation’s (“GM”) motion for partial summary judgment in support of its use of the December 1, 1993 segment closing date in its segment closing calculation for the Allison Gas Turbine segment (“AGT”), and the government’s motion for partial summary…