(a) Commonality

- Identify the specific program(s) and why it is applicable.

- Address the cost allowability and allocability of this action per FAR and your CAS Disclosure Statement.

  (b) Company-Funded    Efforts

- Identify the specific efforts, the planned start and end dates, the applicability to the current solicitation, the source of company funding and how you plan to account for or allocate these costs in accordance with generally accepted accounting principles, and your CAS Disclosure Statement, if applicable.

  (c) Capital Equipment

- Identify the specific item(s) capitalized and what other applications exist for the equipment, provide corporate approvals for each action, address the cost allowability and allocability of the action per the FAR and your CAS Disclosure Statement.