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Circular No. A-76 -- Revised
Supplemental Handbook
Part II -- Preparing the Cost Comparison Estimates (Table of Contents)

• Chapter 1--Implementation Instructions
  • A. General
  • B. Organization
• Chapter 2--Developing the Cost of Government Performance
  • A. General
  • B. Personnel (Line 1)
  • C. Material and Supply (Line 2)
  • D. Other Specifically Attributable (Line 3)
  • E. Overhead (Line 4)
  • F. Additional (Line 5)
  • G. Total Cost--In-House Performance (Line 6)
• Chapter 3--Developing the Cost of Contract Performance
  • A. General
  • B. Contract Price (Line 7)
  • C. Contract Administration (Line 8)
  • D. Additional (Line 9)
  • E. One-Time Conversion (Line 10)
  • F. Gain from the Disposal/Transfer of Assets (Line 11)
  • G. Federal Income Tax (Line 12)
  • H. Total Cost--Contract Performance (Line 13)
• Chapter 4--Calculating the Cost Comparison Decision
  • A. Conversion Differential (Line 14)
  • B. Adjusted Total In-house Cost (Line 15)
  • C. Adjusted Total Contract Cost (Line 16)
  • D. The Cost Comparison Decision (Lines 17/18)
• Chapter 5--Streamlined Cost Comparisons for Activities with 65 FTE or Less
  • A. General
  • B. Procedure

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List of Circulars | Circular A-76 | Table of Contents

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