…nger required to separately calculate the costs for Segment X unless subsequent events require each separate calculation. (2) Contractor D has a defined-benefit pension plan covering employees at ten segments, all of which have some contracts subject to this Standard. The contrac…

…nger required to separately calculate the costs for Segment X unless subsequent events require each separate calculation. Contractor D has a defined-benefit pension plan covering employees at ten segments, all of which have some contracts subject to this Standard. The contractor'…

…ributed to a true ESOP on 2/10/09, and allocated as of 12/31/08. ( printed page 23964) Response: The Board does not believe a change to the illustration in the NPRM is warranted. As stated in the NPRM ( 70 FR 42293 , dated July 22, 2005), the cost accounting practices specified i…