Pratt & Whitney Rocketdyne, Inc.

Material Facts

• NASA entered into Contract No. NAS8-01140 with The Boeing Company effective 1 January 2002 for the Space Shuttle Main Engine contract.
• United Technologies Corporation purchased Rocketdyne from The Boeing Company in August 2005 and created PWR as a wholly-owned subsidiary.
• The Boeing Company, PWR, and the government executed a novation agreement effective 2 August 2005 recognizing PWR as the successor party to the listed government contracts.
• California environmental authorities directed UTC to remove potentially hazardous substances from the former Chemical Systems Division site.
• PWR stated that discontinued operations costs, including CSD costs, were allocated to PWR under UTC's disclosed and established practices.
• Modification No. 097 added new work and included a CSD cost re-opener addressing costs not included in the applicable FPRA.
• The DACO's final decision concerned CSD discontinued operations costs claimed in PWR's calendar year 2005 home office overhead cost proposal.
• PWR submitted an REA to NASA's procurement contracting officer under the SSME contract.
• The government's CSD cost disallowance and PWR's REA concerned closely connected CSD costs.

Parties

Appellant

Pratt & Whitney Rocketdyne, Inc.

Respondent Agency

Defense Contract Management Agency

Contracting Agency

National Aeronautics and Space Administration

Contract Number

NAS8-01140