Office of Management and Budget
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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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