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Case 1:00-cv-00129-FMA

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No. 00-129C (Judge Allegra)

IN THE UNITED STATES COL~T OF FEDERAL CLAIMS

LOCKHEED MARTIN CORPORATION, Plaintiff,
V.

THE UNITED STATES, Defendant.

APPENDIX TO DEFENDANT'S REPLY IN SUPPORTOF ITS CROSS-MOTION FOR SUMMARYJUDGMENT

PETER D. KEISLER Assistant AttomeyGeneral

DAVID M. COHEN Director OF COUNSEL: Grego~N Allen T. RaymondJ. M. Wong Defense Contract ManagementAgency DORIS S. FINNERMAN Trial Attorney CommercialLitigation Branch Civil Division Department Justice of Attn: Classification Unit 8th Floor 1100 L Street, N.W. Washington, D.C. 20530 Tete: (202) 307-0300 Fax: (202) 305-7643 Attorneys for Defendant

February 11, 2005

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INDEX TO APPENDIX PAGE S~ Letter from A.M. DiPasquale to James Rose, dated April 1, 1994, w/excerpt from enclosed Disclosure Statement ................... LocldaeedPowerPoint Presentation, March 2002 ................................................................ 170

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~-~Lockheed Corporation
,~500 Granada Park Boulevard Caiabasas, California 91399 April Mr. James Rose Defense Corporate Executive Defense Contract Management Lockheed Corporation 4500 Park Granada Boulevard Calabasas, CA 91399 Subject: i, 1994

District

West

Revised Lockheed Corporation Dated April I, 1994 Rose:

Disclosure

Statement

Dear

Mr.

Attached is a revised Disclosure Statement for Lockheed Corporation's home office. This supersedes the last version you received dated June 18, 1993. This statement incorporates the changes documented in our letter to you of October 8, 1993 and our subsequent conversation where you stated your wording preferences. In addition, ~i~e~<~d~d ~he description of LITC allocation methods for computing resources and made some minor wording changes in other sections to reflect recent developments. We would be happy to provide you with copies to facilitate the review of the document. of our redlined drafts

Sincerely,

A. M. DiPasquale, Corporate Director Government Finance Relations Enclosure cc: Richard Dodd,

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94F19!0000]
COST ACCOUNTING STANDARDS BOARD CAPITALIZATION PRACTICES PART Y--DEPRECIATION AND of Rcnovfing Unit LOCKHEED CORPORATION

DISCLOSURE STATEMENT
REQ. UIRED BU PUBZIO LAW 91--879

Item Description 5.4.0 Treatment of Gains and Losses on Disposition of Depreciable Property. Gains and losses are: (Check the appropriate block(s) and if more than one is checked, explain on a continuation sheet.) A. [] Credited or charged currently to the same B, [] Takeninto consideration in the depreciation overhead or G&A pools to ~'tfich the decost basis of the new items, where trade-in preciation of ~he nssets was charged. is involved C. [] Not accounted for separately, but reD. [] Credited or charged to Other (3fiscellaneflected in the depreciation reserve account ous) Income and Expense accounts Z. [] Not applicable Y. [~ Other(s) (Describe on a continuation sheet.) 5.5.0 "Capitalization or Expensing of Specified Costs. (Check one bZock on each li~e to indicate your practices regarding capitaHzatlon or expenein9 of specified costs incurred in connection with capito2 assets. If the same specified cost is sometimes expensed and sometimes capitaZized, check both blocks and describe on a continuation sheet the circumstances wheneach methodi~ used.) Cost (a) Freight-in (b)Installation costs (c) Sales taxes (d) Excise taxes (e) Architect-engineer fees (f) Overhauls(e:x-traor~tinary repairs) (g) 3lajor modifications ov betterments 5.6.0 A. Expensed [] ~ [] [] [] [] [] E. Capitalized [] [] [] [] [] []

Criteria for Capitalization. (Enter (a) the minimum dollar amohntof expenditures for acquisition, ditlon, aZteration and improvement of deprecMble assets: capitalized, and (b) the minimumnumber expected life years of capltaHzedassets. Use ~eadin zeros for dollar amount,e.g., 0150for $150. If mare 9 than one dollar amount or nu~er applies, show the information for the majority of your dep~'eciab~e assets, and enumerateon a continuation sheet the dollar amountsand/or numbero] years for each category or subcategory of a~sets involved which differ from those for the majority of assets.) (a) ]~inimum dollar amotmt~Y~g)-] (b) Minimum life years

5.7.0

Group or Mass Purchase. Are group or mass purchases (initial complement) of similar items, which indiv]dually are less than the capitalization amountindicated above, capitalized? (0heck one.)

k. [] Yes

B. [] No

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Filed 02/11/200594F19100001 16 Page 5 of CONTINUATION SHEET
qame of Reporting U~h Page 1 of 1 Page LOCKHEEDCORPORATION

COST ACCOUNTING STANDARDS BOARD DISCLOSURE STATEMENT REQUIRED PUBLIC LAW 91-379 BY
Item

Item Description 5.1.0 Depreciating Tangible Assets (d) Leasehold Improvements Useful life code - Leasehold improvements depreciated over the estimated life of the asset or the are remainingterm of lease (firm lease period excluding options}, whicheveris shorter. When the lease is for an indefinite term, the leaseholdimprovement depreciatedover the period of its estimated is life and upontermination of the lease, any unamortized balanceis written off.

(i)

Programming/reprogramming costs Internally developed software is expensed costs are incurred. as Individual pieces of purchasedsoftware are expensed cost is less than $1,000. However,software if purchasedas part of an original complement costing morethan $1,000 is capitalized.

Licensedsoftware with a unit cost of $6,000 or moreis capitalized.

5.4.0

Treatment of Gains and Losseson Disposition of Depreciable Property. Net gains and losses are recordedin the home office residual pool.

FORMCASB-DS-1

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