Law360, New York (May 14, 2014, 4:11 PM EDT) -- Recent statistics show Defense Contract Audit Agency audits are on the rise — with completed incurred cost audits more than doubling from fiscal year 2012 to fiscal year 2013. As will be no surprise to contractors involved in these audits, the DCAA is taking increasingly aggressive positions in questioning contractor costs. This fact is driven home by the more than $16 billion in costs questioned by the DCAA in audits last year, and the more than 20 percent increase in costs questioned as a percentage of dollars examined.[1] Contractors facing audits in this environment need to pay close attention to strategies for maximizing their recovery of incurred costs. This article is the first in a three-part series addressing areas where the DCAA frequently questions costs in incurred cost audits, and strategies for pushing back....