Lockheed Martin Aeronautics Company

Material Facts

• The appeals concern the price definitization of separate contracts to modify F-16 fighter aircraft for the Republic of Singapore and the Republic of Korea.
• The government issued unilateral definitization modifications containing its bottom-line prices and, according to Lockheed Martin's discovery responses, did not state or explain all disallowed or decremented costs.
• Lockheed Martin challenged the government's treatment of cost reasonableness, including the Raytheon Modular Mission Computer production subcontract and the estimate-to-complete decrement.
• Lockheed Martin's responses concerning factor values, cost estimating relationships, and indirect rates stated that the parties had relied during negotiations on a forward pricing rate agreement and that Lockheed Martin believed the parties had agreed on indirect rates.
• The government sought discovery concerning Lockheed Martin's certified claims, proposed profit rates, EAC analyses, cost reductions, and the factual bases for its claims.
• At the time of the status conference, no documents had yet been provided by Lockheed Martin.
• Lockheed Martin's certified claims contained discussions of how it generated its reasonable profit rates for the two contracts.
• Lockheed Martin's claims identified cost reductions associated with Agile methodology for Software Development, facility-related actions and process improvements, and cost analyses and negotiations with suppliers.
• Lockheed Martin provided a list of individuals with knowledge of the allegations and a list of employees with knowledge of facts concerning its responses to requests for admission.
• The government and Lockheed Martin had only recently agreed on redactions to the government's price negotiation memorandums.

Parties

Appellant

Lockheed Martin Aeronautics Company

Contract Number

FA8615-16-C-6048