Agency Accepted Contractor’s Proposal to Bill Training Materials At Catalog Pricing and Did Not Demonstrate Billings Failed to Qualify for Exception to FAR Cost Principle; ASBCA No. 59338, Appeal of A-T Solutions, Inc.

Appeal of the contracting officer’s final decision denying a claim seeking to recoup the difference between the amounts invoiced by the contractor and the amounts paid by the government is sustained, where the government accepted the appellant’s proposal to charge for its commercial item training materials and equipment at catalog prices and incorporated this proposal into the contract, and where the government failed to demonstrate that the items transferred between the contractor’s divisions failed to qualify for the exception to FAR cost principles to billing at price instead of cost.