Easily Insert Selected Option from the Accounting Contract

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How to Insert Selected Option from the Accounting Contract

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In this video from WallStreetMojo, the focus is on accounting for derivatives. It begins by welcoming viewers and encouraging subscriptions. The tutorial covers the various market risks organizations face, including interest rate risk, foreign exchange risk, and commodity pricing risk, which can lead to income volatility. To manage these risks, companies often use derivative financial instruments such as forwards, futures, options, and swaps to hedge their exposures. Additionally, some organizations may enter derivative contracts for speculative or trading purposes. The video aims to provide a detailed understanding of these concepts.

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What is the difference between a clin and slin?

Contract Line / Sub-Line (CLIN / SLIN) Thus, a Contract Line (CLIN) can be a priced line or an informational line. Similarly, Sub-Lines, which are used to capture additional information about the CLIN, can be priced sub-lines or informational sub-lines. By default, all CLINs are regarded as priced lines.

Who is exempt from cost accounting standards?

There are 10 exemptions, the principle ones being (1) sealed bid contracts (2) negotiated contracts not in excess of $750,000 (3) contracts with small businesses (4) contracts where prices are set by law or regulations (5) contracts for commercial items and (6) firm-fixed price contracts awarded without submission of

What triggers CAS coverage?

CAS Applicability, Exemptions and Types of Coverage CAS requirements apply to all negotiated contracts in excess of $2 million, unless an exemption applies. A contract award of $7.5 million or more is generally a trigger contract that establishes CAS coverage, unless an exemption below applies.

What is the purpose of cost accounting standards?

Cost Accounting Standards (CAS) are a set of standards that are designed to achieve uniformity and consistency in cost accounting practices.

What is the purpose of CAS 418?

Purpose and Scope CAS 418 requires the consistent classification of costs as direct or indirect, establishes criteria for accumulating indirect costs in indirect cost pools, and provides guidance on allocating indirect cost pools.

What does ACRN stand for in government contracts?

Accounting classification reference number (ACRN) means any combination of a two position alpha/numeric code used as a method of relating the accounting classification citation to detailed line item information contained in the schedule.

Who is exempt from CAS?

CAS exemptions include the following: Contract is with an entity that is a small business. Prices are set by law or regulation. Contact/subcontract is with a foreign government. Contract is firm-fixed price (FFP) and awarded on the basis of adequate competition and no submission of cost or pricing data.

What is CAS 418?

CAS 418 | Allocation of Direct and Indirect Costs This standard requires the consistent classification of costs as direct or indirect, establishes criteria for accumulating indirect costs in indirect cost pools, and provides guidance on allocating indirect cost pools.

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Insert Selected Option from the Accounting Contract