engineers and constructors segment in the year two thousand that was closed in raytheon didn't make any adjustment didn't do anything until two thousand and four when it paid the principal amount in only the principal amount that it is to revive the government with full compensation including interest whenever a contractor violates a cost accounting standard with a pup a thirty day provision of the contract the thirty day provision you're going to prevail whatever the cost accounting standard provision or the cost accounting standards clause prevails because that is specifically agreed to and it furthers the congressional purpose of providing full compensation  interest clause there's congress created a very carefully crafted regime it would realize that in order to make the cost accounting standards have teeth it had to provide the government with a remedy if the contractor violated so what the congress did is it provided for cast noncompliance interests to run from the date that the contractor violates or that the government pays increase costs because of the violations to the data government has paid the full amount of the what twenty two groups to sixty six twenty one question is whether that can be read in conjunction with sixty six or twenty two there could be six twenty two cents in computing the amount of any interest required by reference to such amount of interest what is the amount of interest the amount of interest would be and i managed not pay only total and no amount calculated i do this under section sixty six twenty one of have here is in one thousand eight to congress made this change and said if you whenever you calculate interest under title twenty six or make any calculation by reference to a calculation under title twenty six that's what the reference in the statutory language to any other amount of interest determined by reference to such an out of interest i represent to mom it's such a it's such you know under under title twenty six but initial decision that it had jurisdiction to consider the government's claim for a compound interest made in the contract it says final decision the reason being although they did not cite it but it would be this court's rationale scott timber case which we  because even when you sell your last segment the last segment out if you will you have an obligation under cas for thirteen to make a second closer to us whether it's one of many segments or the last and the way you make adopted this provision and for a separate illustrations that are in the language of the cost accounting standard for thirteen itself it makes clear that if you don't have an amortization schedule you have to do it as a have to do is you would have to make the adjustment just by means of a credit and anyone who's ever paid a phone bill or a credit card bill knows what a credit a credit means it's a reduction in what you have to pay and that's what raytheon was required to do be no payment over that that would be true your honor but for a different reason and the reason is that big cast court in its wisdom addressed that situation and provided that if you sell a segment and you transfer all of that day this court addressed a similar issue and and i believe judge progress because questions was going in this direction it has to do with the contract mix if you look back at the prior years or to use the contract makes in the current period that's exactly what allegheny tel and judge her yes his questions were hit exactly the issue and that's the issue in this case and that is that the government's argument is confusing the segment closing adjustment with the price adjustment for increased costs paid the part here agree on what the law is that is the government bears the burden of proving to things that there was a cast noncompliance and that that noncompliance resulted in increased costs paid the same and closing adjustment is not a price adjustment for a cas noncompliance with a defined benefit pension plan the pension contributions are made based on long term actuarial adjustment they may be too high they may be too low they are generally corrected over the years there amortize out fifteen or thirty years on a roll segment closing if there was a net cash noncompliance that resulted in increased costs paid what the statute says and what the cast clause says is that interest runs from the payment of the increased cost the government below never presented any evidence and there is no such evidence that any of raytheon's contracts were ever charged anything more as a result of not making the payment what they're complaining about is raytheon's failure to pay the money on times time by money but the stand he was much more about it that's not the noncompliance the noncompliance would be for example if they had failed to make the second closing adjustment and as a result their pension costs were higher in that year but as a matter of fact there were no pension costs because until the government agreed with its computation of the amount and because this the teledyne case was in litigation in this court hadn't yet it had gotten to this court the government share was in hot dispute and so we really couldn't determine contractors with deficit other specific statutes it's the government's right that we never in those two statutes if you go back and read them also refer to the rate established under sixty six twenty one if the government's right that every time you refer to something established under sixty six twenty one that it automatically  government enters into contracts its rights are generally governed by the law of contracts except when there is something special about it in sovereign the contract last year refers to the greatest at least by sixty six twenty one it doesn't incorporat your honor in the initial decision there was the the a speciate decided that no matter whose fault it was that it took four years to resolve what the government shared was that the cas requires that the adjustment actually be made in the  for thirteen cast for thirteen does not include interest the second closing adjustment is not principle the government's claim here was asserted under the cascades which only applies when there's been increased cost paid as a result of the noncompliance so you have there's a two step anal you have to first find that there's noncompliance then you have to find that that noncompliance actually resulted in payment increase cost paid under a government contract there's absolutely no evidence that the government ever paid one penny war as a result of radiance failure to submit these checks you actually have to find a payment on a casket contract and that's that's the error of the is p c a recognise they made that mistake in the first decision by conflating these two things by confusing the segment closely just payment just price adjust for increased cost paid and the whole point of the reconsideration decision is to separate those out to recognise that the segment closing adjustment is not a price adjustment that's not the increase cost paid statute in the regulations all required to do a contract by contract impact analysis to see whether that noncompliance actually resulted in payments of increase cause pain if there were any payments of increased cost paid interest runs from the date of payment until the monies paid back but there was never any showing at all and there is no showing because there was a surplus no pension cost charged either in the year the sale or any future year if it was done say the closing was done all that happened was raytheon paid money so the imputed values money although the government makes that cost paid on a specific contract and there was no such showing and it's too late for the government to community make another argument that well we could have adjusted the price of the service or to say it's like a credit card that credit means you have to give the money back that's not what happened here at all if you look at the record the governor was very specific about how they wanted the segment closing adjustment made they want to rethink how to write a check made payable to the u s treasury that's exactly what happened as a result of that they were never in the crease cost of the transaction  that they were just going to mean if you look at page a five forty nine in the record they were going to just figure out the government's share was of all these deficits and all these surpluses and at the end of the day they would be one check in right raytheon a check for raytheon right the government check after this court's decision in allegheny tell again i'm the government had a change of heart about the deficit it's refused to pay any of the deficits but it's still one of the contractors to pay for the surpluses in the way they want to the payment made if you look at the record with the write a check to the treasury mean that's right but here because there was a surplus there were no cost charge and once that segment is closed you can't keep continuing to charge pension costs the settling up is a snapshot in time and so they're there are no increased cost there never anywhere pension costs from that for that segment ever being charged to any other government contracts in absent that pain that increase costs there's no triggering event and that's exactly what the a b c a recognize correctly in reconsideration decision it's separated out those two things that the government is trying so hard to push together to recognize that the segment closing adjustment is not a noncompliance there's never any allegation that really i mean a stake in the prior years in as a of a violation and clearly a case of increased cost the violation is that they fail to make the credit apply the credit in the years they close and there can be no doubt we all know credit and reduce the cost of one contract or more than one contract at less than all or all contracts which is what the cast provide and the contractor does not which is what raytheon did and plainly the government has paid increased costs it's previously the with respect to your honor's stashed urbanisation argument the reference to what such a mountain means in section sixty six twenty two this corps in the canadian fur trappers corporation