Loss Liability Prime Sub 2013 - Cdn.ymaws
LIABILITY FOR LOSS OF GOVERNMENT PROPERTY Prime and Sub! Presented by: Dr. Douglas N. Goetz, CPPM, CF President, GP Consultants LLC (c) 2013 GP Consultants
LOSS Liability for Loss of Government Property in the possession of the contractor ‐‐ takes MANY different forms. This presentation will cover: – Loss of “Pure” Government Property This presentation will NOT cover other liability provisions such as: – Loss of Progress Payments Inventory – Loss of Delivered End Items – Loss under the Ground and Flight Risk clause » Well save THOSE for another time! (c) 2013 GP Consultants
LOSS FAR 52.245‐1(a) DEFINITION of LOSS: – “Loss of Government Property” means unintended, unforeseen or accidental loss, damage or destruction to Government property that reduces the Government’s expected economic benefits of the property. Loss of Government property does not include purposeful destructive testing, obsolescence, normal wear and tear or manufacturing defects. Loss of Government property includes, but is not limited to— 1) 2) 3) 4) Items that cannot be found after a reasonable search: Theft: Damage resulting in unexpected harm to property requiring repair to restore the item to usable condition; or Destruction resulting from incidents that render the item useless for its intended purpose or beyond economical repair. (c) 2013 GP Consultants
SIMPLY PUT LOSS HAPPENS!!! (c) 2013 GP Consultants
GOVERNMENT’s OVERARCHING POLICY 45.104 Generally, contractors are NOT held liable for loss of Government Property under the following types of contracts: – COST REIMBURSEMENT contracts – TIME AND MATERIAL contracts – LABOR HOUR contracts – NEGOTIATED Fixed Price contracts for which price is NOT based upon an exception at FAR 15.403‐1: (c) 2013 GP Consultants
LOSS POLICY 45.104 Therefore, by process of elimination, without the policy stating such, under WHAT TYPE of contract is the contractor held liable for Loss, theft, damage, or destruction? – FIXED PRICE for which there IS an exception at FAR 15.403‐1 – In other words where there is no requirement for a certificate of Current Cost and Pricing Data Or what in the “old days” we called a Fixed Price Competitive contract, or a one step process. (c) 2013 GP Consultants
LIABILITY FOR LOSS SO, in ESSENCE there are TWO FORMS of LIABILITY: – LIMITED RISK OF LOSS PROVISIONS Found at 52.245‐1(h) And the – FULL RISK OF LOSS PROVISIONS Found at 52.245‐1 (Alternate I) (c) 2013 GP Consultants
FULL RISK OF LOSS FIXED PRICE Contract – (Under a COMPETITIVE contract) – (52.245‐1 Alternate I) – “The contractor assumes the risk of, and shall be ANY loss of Government property responsible for, upon its delivery to the contractor as Government‐ furnished property. However, the contractor is NOT responsible for reasonable wear and tear to Government property or for Government property properly consumed in performing this contract.” (c) 2013 GP Consultants
FULL RISK OF LOSS IN ENGLISH CONTRACTOR IS LIABLE FOR “ANY” LOSS, THEFT, DAMAGE OR DESTRUCTION EXCEPT FOR: – REASONABLE WEAR AND TEAR OR – REASONABLE AND PROPER CONSUMPTION (c) 2013 GP Consultants
FULL RISK OF LOSS YOU SOLVE THE PROBLEM!!! SCENARIO: – CONTRACTOR HAS 1 ITEM OF ST – ACQUISITION COST ‐ 200 – AGE ‐ 10 Years Old CONTRACTOR LOSES THE ST TWO QUESTIONS: – IS THE CONTRACTOR LIABLE? (Simple yes or no answer.) – FOR HOW MUCH IS THE CONTRACTOR LIABLE? (c) 2013 GP Consultants
LIABILITY FOR LDD&T QUANTUM – ACQUISITION COST? – APPRECIATED VALUE? – DEPRECIATED VALUE? – SCRAP VALUE? – REPLACEMENT COST? (c) 2013 GP Consultants
CASE LAW QUANTUM was Determined by a Court Case – Dynalectron Corporation vs U.S. – ASBCA No 29,831; 85‐3 BCA Para 18,320 (c) 2013 GP Consultants
LIABILITY FOR LDD&T The Court used the term “Intrinsic Value” To define QUANTUM – The QUANTUM may range from Replacement cost where the Government has a need ‐‐either current or probable future Repair cost for DAMAGED GP where the Government has a need ‐‐ current or future need for the GP Salvage value for DAMAGED GP where the Government has no need for the GP Scrap value for LOST GP where the Government has no need for the GP (c) 2013 GP Consultants
Valuation of Lost, Damaged or Destroyed Government Property for Liability Purposes “INTRINSIC VALUE” GP is Lost or destroyed. Government has NO current or probable Future need. LIABILITY VALUATION: GP is Lost or destroyed. Government still has a current or probable Future need. LIABILITY VALUATION: SCRAP VALUE REPLACEMENT GP is damaged. Government has NO current or probable Future need. LIABILITY VALUATION: SALVAGE GP is damaged. Government still has a current or probable Future need. LIABILITY VALUATION: REPAIR (c) 2013 GP Consultants
QUICK RECAP Under the FULL RISK OF LOSS concept – Fixed Price Competitive Contracts – Quantum means INTRINSIC VALUE TO THE GOVERNMENT (c) 2013 GP Consultants
LIMITED RISK OF LOSS WHEN IS THE LIMITED RISK OF LOSS CONCEPT APPLIED? – – – – Cost Reimbursement Contracts T&M Contracts LH Contracts FP Contracts awarded on the basis of submission of certified cost or pricing data. (In other words Negotiated) USING the regular version of the GP Clause – 52.245‐1 – In other words we use the regular paragraph (h) in the clause – NOTE – DOD has a variation to this in the DFARS. See Next (c) 2013 GP Consultants Slide
LIMITED RISK OF LOSS 245.104 Responsibility and liability for Government property. – In addition to the contract types listed at FAR 45.104, contractors are NOT held liable for loss of Government property under negotiated fixed‐price contracts awarded on a basis other than submission of certified cost or pricing data. So, for DOD Contracts – NEGOTIATED Contracts below the threshold for requiring a Cert of Cost and Pricing Data NOW ALLOW/REQUIRE the use of the LIMITED RISK OF LOSS Provision within the GP Clause (FAR 52.245‐1(h)). (c) 2013 GP Consultants
LIMITED RISK OF LOSS 52.245‐1 (h) Unless otherwise provided in the contract, the contractor shall NOT be liable for loss of Government property EXCEPT (c) 2013 GP Consultants
LIMITED RISK OF LOSS EXCEPT THE CONTRACTOR SHALL BE LIABLE when one of the following applies: – 1. The Risk is Covered by INSURANCE – 2. WILLFUL MISCONDUCT, LACK OF GOOD FAITH ON THE PART OF MANAGERIAL PERSONNEL – 3. WITHDRAWAL of the Government’s Assumption of Risk (c) 2013 GP Consultants
INSURANCE Generally we have two instances where INSURANCE may come into play: – INSTANCE # 1 INSURANCE that the Government REQUIRES the contractor to acquire MUST BE SPECIFIED IN THE CONTRACT IF Contract is SILENT – INSURANCE IS NOT REQUIRED and therefore NOT ALLOWABLE – Generally, INSURANCE for GP is expense (See FAR Part 31) NOT an ALLOWABLE (c) 2013 GP Consultants
INSURANCE INSTANCE # 2 –“In Fact” Insurance Anyone got an example? (c) 2013 GP Consultants
DEFINITIONS 2nd allowance where the Government MAY hold the Contractor Liable has THREE Components: – Willful Misconduct – Lack of Good Faith – On The Part Of Managerial Personnel (c) 2013 GP Consultants
DEFINITIONS DEFINE: –Willful Misconduct Either a deliberate act or failure to act that causes or results in Loss, Damage or Destruction to Government property. –Lack of Good Faith Failure to honestly carry out a duty including gross neglect or disregard of the terms of the Government property clause or of appropriate directions from the Property Administrator (PA). Note: These definitions are from the “OLD” DoD Property Manual 4161.2-M. These terms are NOT defined in the FAR. (c) 2013 GP Consultants
ONE MORE DEFINITION DEFINE “Managerial Personnel?” I’m the Prez! (c) 2013 GP Consultants
MANAGERIAL PERSONNEL As used in this clause means: – the Contractor’s directors, officers, managers, superintendents, or equivalent representatives who have supervision or direction of – ALL OR SUBSTANTIALLY ALL of the contractor’s business; – ALL OR SUBSTANTIALLY ALL of the contractor’s operation at any one plant or a separate and complete major industrial operation connected with performing the contract (c) 2013 GP Consultants
CASE LAW Fairchild Hiller Corporation ASBCA No. 14387 (1971) – Contract for the Stripping, Washing, and Cleaning of C‐130 Aircraft The burning of aircraft No. 1 The burning of aircraft No. 2 – Methylethyl‐ketone & Naptha Based Solution The court was concerned with the actions of the CONTRACTOR’S MANAGERIAL PERSONNEL. Not its lower level employees! (c) 2013 GP Consultants
LIMITED RISK OF LOSS LAST OPTION TO HOLD A CONTRACTOR LIABLE – The Contracting Officer has, in writing, revoked the Government's assumption of risk for loss of Government property due to a determination under paragraph (g) of this clause that the Contractor's property management practices are inadequate, and/or present an undue risk to the Government, and the Contractor failed to take timely corrective action. ACO Authority Must be in WRITING! (c) 2013 GP Consultants
LIMITED RISK OF LOSS When the Government “REVOKES” its ASSUMPTION OF RISK – the contractor becomes liable for “ANY” Loss, theft, damage, or destruction of Government Property, regardless of how it occurs, UNLESS (c) 2013 GP Consultants
LIMITED RISK OF LOSS Contractor may be granted relief if – If the Contractor can establish by clear and convincing evidence that the loss of Government property occurred while the Contractor had: adequate property management practices or the loss did not result from the Contractor's failure to maintain adequate property management practices, – the Contractor shall NOT be held liable. (c) 2013 GP Consultants
WHY? Why does the Government have this policy? It is an economically advantageous methodology to have the Government act as a Self Insurer. So long as the Contractor is a “Good Insurance Risk.” (In other words, maintains an adequate Property Management System!) – In point of fact YOU – each and every one of you – does the same thing in your PERSONAL LIVES!!! – EXAMPLE? (c) 2013 GP Consultants
SUBCONTRACTOR CONTROL AND LIABILITY (c) 2013 GP Consultants
SUBCONTRACTOR CONTROL IS A CONTRACTUAL REQUIREMENT: FAR 52.245‐1(b) “Property management” (1) The Contractor shall have a system of internal controls to manage (control, use, preserve, protect, repair and maintain) Government property in its possession . (2) The Contractor’s responsibility extends from the initial acquisition and receipt of property, through stewardship, custody, and use until formally relieved of responsibility by authorized means, including delivery, consumption, expending, disposition, or via a completed investigation, evaluation, and final determination for lost, damaged, destroyed, or stolen property. This requirement applies to all Government property under the contractor’s accountability, stewardship, possession or control, including its vendors or subcontractors (see (f)(1)(v)). (3) The Contractor shall include the requirements of this clause in all subcontracts under which Government property is acquired or furnished for subcontract performance. (c) 2013 GP Consultants LLC
SUBCONTRACTOR CONTROL IS A CONTRACTUAL REQUIREMENT: FAR 52.245‐1(f)(1) “Contractor Plans and Systems” Contractors shall develop property management plans, systems, and procedures at the contract, program, site or entity level to enable the following outcomes: (v) Subcontractor control. (A) The Contractor shall award subcontracts that clearly identify assets to be provided and shall ensure APPROPRIATE flow down of contract terms and conditions, (e.g., limited liability for loss of Government property). (B) The Contractor shall assure its subcontracts are properly administered and reviews are periodically performed to determine the adequacy of the subcontractor’s property management system. (c) 2013 GP Consultants LLC
SUBCONTRACTOR CONTROL It is the CONTRACTOR’S responsibility to establish the PROCESS, i.e., the methods and methodologies, to accomplish this process in accordance with & using: – ILPs and – VCSes and – CCPs! (c) 2013 GP Consultants LLC
CAREFUL ON FLOW DOWN!!! LIMITED RISK OF LOSS FLOWDOWN – Simplest analysis – if the Prime flows down the requirement for Cert of Current Cost and Pricing data – They may flow down the “Limited” R of L – FAR 52.215‐12 or 52.215‐13 for Mods Subcontractor Cost and Pricing Data – Other Applications: It depends Some examples: Large quantity of GP High Dollar Value of GP (c) 2013 GP Consultants
CAREFUL ON FLOW DOWN!!! FULL RISK OF LOSS – 52.245‐1 – Simple answer – flow down FULL R of L to the SUB when ALT. I (Full R of L) is in the PRIME contract. – If Limited R of L is in the Prime then the PRIME must make a CONSCIOUS DECISION as to the APPLICATION of the FULL R of L. Competitive Contracts – Multiple bidders – No Negotiations Where situation WARRANTS FULL R of L RHETORICAL QUESTION – For a company’s property, if they “loan” it out, what do THEY require? Full Limited? (c) 2013 GP Consultants
A DECISION TREE APPROACH! Let me show you these concepts in greater specificity! (c) 2013 GP Consultants
FIRST FAR APPLICATION FIXED PRICE (COMPETITIVE) PRIME CONTRACT/CONTRACTOR WITH NO Requirement for a Cert of Current Cost and Pricing Data) WITH GOVERNMENT PROPERTY CLAUSE Of FAR 52.245-1 (Alternate I) FULL RISK OF LOSS REGARDLESS OF THE PRICING ARRANGEMENT OF THE SUBCONTRACT PRIME WOULD AUTOMATICALLY FLOW DOWN THE FULL RISK OF LOSS TO ITS SUBCONTRACTORS AND VENDORS WHEN GP IS PROVIDED TO SUB GP MANAGEMENT REQUIREMENTS. Why is it simple? IF Prime has Full risk of loss – Sub should have Full Risk of Loss! NOTE: If Prime flows down LIMITED Risk of Loss to its sub -- A RARITY -- it does NOT effect the liability of the prime. The Prime is still liable.
SECOND FAR APPLICATION 1. COST REIMBURSEMENT NEGOTIATED or 2. FIXED PRICE NEGOTIATED PRIME CONTRACT/CONTRACTOR EXCEEDING 700,000 (Requiring a Cert of Current Cost and Pricing Data) AND FAR 52.215-12* AND PRIME HAS GOVERNMENT PROPERTY CLAUSE Of FAR 52.245-1 LIMITED RISK OF LOSS Automatically Flow Down the Limited Risk of Loss GP Provision COST REIMBURSEMENT SUBCONTRACTOR Being awarded a NEGOTIATED subcontract Exceeding 700,000 AND Containing 52.215-12* AND Providing Government Property GP MANAGEMENT REQUIREMENTS FIXED PRICE SUBCONTRACTOR Being awarded a NEGOTIATED subcontract Exceeding 700,000 AND Containing 52.215-12* AND Providing Government Property GP MANAGEMENT REQUIREMENTS * NOTE: There are exceptions at 15.403-1 where this clause is NOT required.
THIRD FAR APPLICATION 1. COST REIMBURSEMENT NEGOTIATED or 2. FIXED PRICE NEGOTIATED PRIME CONTRACT/CONTRACTOR EXCEEDING 700,000 (Requiring a Cert of Current Cost and Pricing Data) AND FAR 52.215-12* or AND (For all above) WITH GOVERNMENT PROPERTY CLAUSE Of FAR 52.245-1 LIMITED RISK OF LOSS Flow Down The FULL Risk of Loss GP Provision to a FIXED PRICE SUBCONTRACTOR Being awarded a COMPETITIVE subcontract Regardless of Value AND Providing Government Property GP MANAGEMENT REQUIREMENTS * NOTE: There are exceptions at 15.403-1 where this clause is NOT required.
FOURTH FAR APPLICATION 1. COST REIMBURSEMENT NEGOTIATED PRIME CONTRACT/CONTRACTOR UNDER 700,000 (NOT Requiring a Cert of Current Cost and Pricing Data) AND WITH GOVERNMENT PROPERTY CLAUSE Of FAR 52.245-1 LIMITED RISK OF LOSS In Awarding a FIXED PRICE COMPETITIVE Contract, PRIME WOULD FLOW DOWN FULL RISK OF LOSS TO ITS SUBs and VENDORS WHEN GP IS PROVIDED TO SUB GP MANAGEMENT REQUIREMENTS. In Awarding a FIXED PRICE NEGOTIATED Contract, PRIME MAY* FLOW DOWN LIMITED RISK OF LOSS TO ITS SUBs and VENDORS WHEN GP IS PROVIDED TO SUB GP MANAGEMENT REQUIREMENTS NOTE: FAR 31.2 Incorporated by Reference In Awarding a COST REIMBURSEMENT NEGOTIATED Contract, PRIME MAY* FLOW DOWN LIMITED RISK OF LOSS TO ITS SUBs and VENDORS WHEN GP IS PROVIDED TO SUB GP MANAGEMENT REQUIREMENTS NOTE: FAR 31.2 Incorporated by Reference * Prime MAY flow down Limited Risk Of Loss if Prime requires sub to exclude insurance for GP. See 31.205-19 for allowability of Insurance costs. If Subktr is unable/unwilling to exclude insurance then Prime would flow down full!
FIFTH APPLICATION FOR DOD ONLY 1. FIXED PRICE NEGOTIATED PRIME CONTRACT/CONTRACTOR (NOT REQUIRING a Cert of Current Cost and Pricing Data UNDER 700,000) SEE DFARS 245.107 for Policy [(6) For negotiated fixed-price contracts awarded on a basis other than submission of certified cost or pricing data for which Government property is provided, use the clause at FAR 52.245-1, Government Property, without its Alternate I.] AND WITH GOVERNMENT PROPERTY CLAUSE Of FAR 52.245-1 LIMITED RISK OF LOSS In Awarding a FIXED PRICE COMPETITIVE Contract, PRIME WOULD FLOW DOWN THE FULL RISK OF LOSS TO ITS SUBs and VENDORS WHEN GP IS PROVIDED TO SUB GP MANAGEMENT REQUIREMENTS. In Awarding a FIXED PRICE NEGOTIATED Contract, PRIME MAY* FLOW DOWN LIMITED RISK OF LOSS TO ITS SUBs and VENDORS WHEN GP IS PROVIDED TO SUB GP MANAGEMENT REQUIREMENTS * Prime MAY flow down Limited Risk Of Loss if Prime requires sub to exclude insurance for GP. See 31.205-19 for allowability of Insurance costs. If Subktr is unable/unwilling to exclude insurance then Prime would flow down full!
CAREFUL ON FLOW DOWN!!! BOTTOM LINE: – CONTRACTORS ‐‐ You need to speak with you SUBCONTRACTS PEOPLE to ensure that the RULES your company establishes are: KNOWN and APPLIED!!! – CPSR ELEMENT OF REVIEW (c) 2013 GP Consultants
THANK YOU! Dr. Douglas N. Goetz, CPPM, CF PRESIDENT, GP CONSULTANTS OLD AFIT/DAU PROFESSOR Hopefully a Good Instructor. 233 N. Maple Ave Fairborn, OH 45324 GPCONSULTANTS@ATT.NET WWW.GOVERNMENT-PROPERTY.COM 1‐937‐754‐1811 1‐937‐878‐6680 2013 GP Consultants LLC
SOME OTHER LIABILITY STUFF! (c) 2013 GP Consultants
CONTRACTOR REPORTS RELATIVELY NEW DOD REQUIREMENT – DFARS 252.245‐7002 – (a) Definitions. As used in this clause— “Government property” is defined in the clause at FAR 52.245‐1, Government Property. “Loss of Government property” means unintended, unforeseen, or accidental loss, damage, or destruction of Government property that reduces the Government’s expected economic benefits of the property. Loss of Government property does not include purposeful destructive testing, obsolescence, normal wear and tear, or manufacturing defects. Loss of Government property includes, but is not limited to— – (1) Items that cannot be found after a reasonable search; – (2) Theft; – (3) Damage resulting in unexpected harm to property requiring repair to restore the item to usable condition; or – (4) Destruction resulting from incidents that render the item useless for its intended purpose or beyond economical repair. “Unit acquisition cost” means— – (1) For Government‐furnished property, the dollar value assigned by the Government and identified in the contract; and – (2) For Contractor‐acquired property, the cost derived from the Contractor’s records that reflect consistently applied, generally acceptable accounting principles. (c) 2013 GP Consultants
CONTRACTOR REPORTS – (b) Reporting loss of Government property. (1) The Contractor shall use the Defense Contract Management Agency (DCMA) eTools software application for reporting loss of Government property. Reporting value shall be at unit acquisition cost. The eTools “LTDD of Government Property” toolset can be accessed from the DCMA home page External Web Access Management application at http://www.dcma.mil/aboutetools.cfm . (c) 2013 GP Consultants
CONTRACTOR REPORTS (2) Unless otherwise provided for in this contract, the requirements of paragraph (b)(1) of this clause do not apply to normal and reasonable inventory adjustments, i.e., losses of low‐risk consumable material such as common hardware, as agreed to by the Contractor and the Government Property Administrator. Such losses are typically a product of normal process variation. The Contractor shall ensure that its property management system provides adequate management control measures, e.g., statistical process controls, as a means of managing such variation. (3) The Contractor shall report losses of Government property outside normal process variation, e.g., losses due to— – – – – (i) Theft; (ii) Inadequate storage; (iii) Lack of physical security; or (iv) “Acts of God.” (c) 2013 GP Consultants
PROPERTY ADMINISTRATOR’S RESPONSIBILITIES RELIEF OF RESPONSIBILITY – PA has the AUTHORITY to Grant “Relief of Responsibility,” where appropriate FAR 45.105(d) When the property administrator determines that a reported case of loss, damage, destruction or theft of Government property constitutes a risk assumed by the Government, the Property Administrator shall notify the contractor in writing that they are granted relief of responsibility in accordance with 52.245‐1(f)(1)(vii) as the risk of loss is the responsibility of the Government. (c) 2013 GP Consultants
PROPERTY ADMINISTRATOR’S RESPONSIBILITIES NOTIFY THE CONTRACTING OFFICER – Where the property administrator determines that the risk of loss is NOT assumed by the Government, the property administrator shall forward a recommendation requesting that the contracting officer hold the contractor liable. (c) 2013 GP Consultants
CONTRACTING OFFICER’S RESPONSIBILITIES ACO SHALL issue final liability determination where contractor is held liable ACO may make a contract price adjustment or withhold financing, ACO SHALL request corrective action for contractor’s property control system (45.105) (c) 2013 GP Consultants
So – Ya’ think liability is EASY? It’s not!!! Not because of the FAR Regulations, but because of LAW and COMMERCIAL PRACTICE. – Things Like the UCC – Things like the COMMON Law of Bailment – Things Like the INSURANCE Industry – And things like Accidents!!! (c) 2013 GP Consultants
SOME FUTURE PONDERINGS if you think you know it all about Liability! Out the Progress Payments Clause 52.232‐16 Out the Loss of Delivered End Items 52.247‐19 Out the “Ground and Flight Risk Clause” in the DFARS 252.228‐7001 (Bonds & Insurance) Out the “Protection of Government Buildings, Equipment, and Vegetation.” 52.237‐2 (Service Contracting Provision) Out the “Limitation of Liability.” 52.246‐23 (Quality Assurance Provision) (c) 2013 GP Consultants
THANK YOU! Dr. Douglas N. Goetz, CPPM, CF PRESIDENT, GP CONSULTANTS OLD AFIT/DAU PROFESSOR Hopefully a Good Instructor. 233 N. Maple Ave Fairborn, OH 45324 GPCONSULTANTS@ATT.NET WWW.GOVERNMENT-PROPERTY.COM 1‐937‐754‐1811 1‐937‐878‐6680 2013 GP Consultants LLC
LOSS Liability for Loss of Government Property in the possession of the contractor ‐‐takes MANY different forms. This presentation will cover: - Loss of "Pure" Government Property This presentation will NOT cover other liability provisions such as: - Loss of Progress Payments Inventory - Loss of Delivered End Items
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Circular prime A circular prime is prime with the property that the number generated at each intermediate step when cyclically permuting its (base 10) digits will be prime. For example, 1193 is a circular prime, since 1931, 9311 and 3119 all are also prime. Other examples are: 13, 17, 37, 79, 113, 197, 199, 337, 1193, 3779, 11939, 19937,
Definition: A prime number is a positive integer p that is divisible by only 1 and itself. If a number is not prime, it is called a composite number. Mathematically: p is prime x Z [(x 1 x p) x p] Examples: Are the following numbers prime or composite? 23 Prime 42 Composite, 42 2 3 7 17 Prime 3 Prime
Factor each number down to its Prime Factorization. For each problem, make a ‘factor tree’ on some scratch paper to help you get the right answer. 2 x 2 x 2 x 5 2 50 Prime Factorization 1 40 Prime Factorization 7 175 Prime Factorization 3 32 Prime Factorizat
Here is a list of a first ten prime numbers: 2, 3, 5, 7, 11, 13, 17, 19, 23, 29. Use a prime factorization tree to break down 63 into its prime numbers. 63 3 21 (3 x 21 63; 3 is a prime number) 3 7 (3 x 7 21; 3 & 7 are prime numbers) The prime factorization of 63 3 x 3 x 7
Prime: a number that is only divisible by 1 and itself (1 is a unit, not prime. 2 is the smallest prime value.) Prime Factorization: A listing of all the prime factors of a value; expressed in simplest form with exponents. -----Exercises: Show the prime factorization using a factor tree, t
Use a factor tree to write the prime factorization of the number. 1. 30 2. 48 3. 44 4. 75 Your turn now Prime FactorizationExpressing a whole number as a product of prime numbers is called . You can use a diagram called a to write the prime factorization of a number. Use an exponent when a prime factor
SILABUS AKUNTANSI BIAYA Program Studi : Pendidikan Akuntansi Mata Kuliah : Akuntansi Biaya Kode : PAK 425 SKS : 4 Dosen : M. Djazari, MPd / Mujtahid Subagyo, M. Laws, Ak Prodi/Jurusan : Pendidikan Akuntansi/Pendidikan Ekonomi I. Deskripsi Mata Kuliah Mata kuliah ini membahas akuntansi biaya dan beberapa pengertian dasar siklus akuntansi biaya dan laporan harga pokok barang yang diproduksi .
