GENERAL ELEC. CO. v. DELANEY

No. 00-1401.

251 F.3d 976 (2001)

GENERAL ELECTRIC COMPANY, Appellant, v. Lawrence J. DELANEY, Acting Secretary of the Air Force, Appellee.

United States Court of Appeals, Federal Circuit.

DECIDED: June 1, 2001.


Attorney(s) appearing for the Case

James C. Caine, Trial Attorney, Commercial Litigation Branch, Civil Division, Department of Justice, of Washington, DC, argued for appellee. With him on the brief were David M. Cohen, Director, and Robert E. Kirschman, Jr., Assistant Director.

Glen D. Nager, Jones, Day, Reavis & Pogue, of Washington, DC, argued for appellant. With him on the brief were Gregory G. Katsas and Jack W. Campbell, IV.

David A. Churchill, McKenna & Cuneo, L.L.P., of Washington, DC, for amici curiae Ernst & Young, LLP and PricewaterhouseCoopers, LLP. With him on the brief were Kevin Condrin Dwyer, of Washington DC, and Kathy C. Weinberg, of Dallas, Texas.

Rand L. Allen, Wiley, Rein, & Fielding, of Washington, DC, for amici curiae AeroSpace Industries Association, et al. With him on the brief were Scott M. McCaleb and Derek A. Yeo.

Before MAYER, Chief Judge, PAULINE NEWMAN and RADER, Circuit Judges.


MAYER, Chief Judge.

General Electric Company (GE) appeals the decision of the Armed Services Board of Contract Appeals, ASBCA No. 44646 (February 10, 2000), denying its appeal of a contracting officer's final decision to disallow a portion of the depreciation charges GE proposed in connection with six delivery orders for spare parts. Because the board misinterpreted the Federal Acquisition Regulations (FAR), we reverse.

Background

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