Northrop Grumman Corporation
Northrop Grumman Corporation appealed a dispute concerning the segment closing adjustment required by Cost Accounting Standard 413-50(c)(l2) following the sale of its Data Systems Division-San Diego. Pursuant to the parties' Settlement Agreement and stipulation, the Board sustained the appeal and entered a consent judgment.
Material Facts
- Northrop Grumman Corporation was the appellant under Contract No. F 19628-00-C-O 100 et al.
- Northrop Grumman Corporation sold its Data Systems Division-San Diego.
- The sale resulted in a segment closing adjustment required by Cost Accounting Standard 413-50(c)(l2).
- The parties entered into a Settlement Agreement dated 15 June 2016 following an Alternative Dispute Resolution process.
- The parties submitted a Stipulation for Entry of Judgment.
Parties
- Appellant
- Northrop Grumman Corporation
- Respondent Agency
- Defense Contract Management Agency
- Contract Number
- F 19628-00-C-O 100 et al.
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