Choose a publicly traded company – does not have to be a

Choose a publicly traded company – does not have to be a government contractor – with multiple reporting segments (can confirm via a 10-k obtained from sec.gov/edgar – within “Item 1. Business”) and think of a type of cost that would be unique to two of the segments if they were required to follow CAS 418 as a government contractor.
Example:
General Electric Co (Ticker – GE)
Segments
Healthcare Segment 
Manufacturing costs (imaging) – machinery, equipment and facility / warehouse costs associated with the manufacturing of healthcare imaging devices (molecular imaging, x-ray systems)  
Aviation Segment
Direct labor production (commerical) – direct labor costs related to the production of commerical jet
This link will help you:
eCFR :: 48 CFR Part 9904 — Cost Accounting Standards

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