Time -- Payroll Expense Distribution -2 (3) March 21, 1951 In some instances, we negotiate a contract with the Navy or Army on a CPFF basis. In such instances only direct engineering production time and expenses are chargeable to the respective CPFF job. Overhead or service items as described above are charged to the administrative account Series 70, and not to the CPFF job, as is the case with AEC CPFF jobs. It is important for all concerned to digest and thoroughly understand the various types of contracts under which we operate. Careful consideration is necessary to see that our basic financial and cost records are adequately processed. If there is any doubt or question as to the proper distribution of various items of cost, it is request- ed that inquiry be made to Mr. R. L. Christopher regarding job 640; to Mr. R. M. Chapman regarding Jobs 759 and 777; and to Mr. C. H. Thompson regarding all lump sum contracts, whether with government or private agencies. 11-62