DI-FNCL-82543

Generally Accepted Accounting Principles (GAAP) Financial Model

The Financial Model provides the basis for finalizing unit price, cancellation ceilings, profit-sharing, and related pricing elements under the MYP Contract.

Approval DateMay 11, 2026

AMSC NumberN10664

Preparing ActivityAS

Project NumberFNCL-2026-002

OPR—

DTIC Applicable—

GIDEP ApplicableNone

Limitation—

Applicable Forms—

Approval Limitation—

Form Version—

DID Formatfree_text

963C CompliantYes

DISTRIBUTION STATEMENT A: Approved for public release; distribution is unlimited.

Supersedes

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Description & Purpose

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Application & Interrelationship

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Use & Relationship

The Financial Model will provide an adequate basis on which unit price, cancellation ceilings, profit-sharing, and other elements of Cancellation Ceiling and Investment Recovery and Proposal and Pricing can be finalized.

This DID contains the format and content preparation instruction for the data product result from the work task described in the contract Statement of Work (SOW).

Preparation Instructions

1Reference documents.

2Format.

2.1The GAAP shall be delivered in electronic format (e.g. excel or PDF) to ensure compatibility with government systems

2.2The Facilitation schedules shall be delivered in MS projects

3Content.

3.1Within twenty-five (25) business days of execution of this Agreement, the Contractor shall deliver to the Government a notional Generally Accepted Accounting Principles (GAAP) financial model for the MYP Contract (the Financial Model) that covers 2025 through the term of the MYP Contract and includes comparable financials for the 2025 and 2026 MYP contracts.The Financial Model will be refined and finalized as agreements with Suppliers are negotiated and finalized. A Contractor certified Financial Model shall be incorporated into the MYP Contract at award (or definitization, as applicable).

3.2Content Requirements:

3.2.1The GAAP shall include the following components:

3.2.1.1An income statement through Program earnings before interest, taxes, depreciation, and amortization (EBITDA)

3.2.1.2A Program cash flow statement

3.2.1.3A Facilitization Investment Schedule reflecting the timing and amount of specific Facilitization Investments that the Contractor intends to make

3.2.1.4A statement of current assets and current liabilities, subject to the Government's right to audit the Financial Model following award of the MYP Contract.

3.2.1.5The financial model will be subject to the Government's right to audit the Financial Model following award of the MYP Contract

3.3Acceptance Criteria:

3.3.1The Financial Model must be complete, accurate, and certified by the Contractor.

3.3.2The Financial Model must align with GAAP standards and include all required components as outlined above.

3.3.3The facilitization investment schedule must reflect finalized agreements with suppliers and provide clear traceability of investments.

References

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