Comptabilité

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GENERAL ACCOUNTING OFFICE WASHINGTON DC NATIONAL SECURITY AND INTERNATIONAL A FFAIRS DIVBiblio.com

United States General Accounting OfficeBiblio.com

Space Station; Cost to Operate After Assembly Is Uncertain GAO/NSIAD-99-177

199991247Washington DC: United States General Accounting Office 1999. Presumed First Edition First Printing. Wraps. Very good. 38 pages. Illustration. Tabular Data. Footnotes. This is a "Report to Congressional Requesters". When completed around 2004 the goal of the International Space Station ISS is to provide the United States and its international partners with an Earth orbiting facility that supports human habitation and scientific research in a microgravity environment. Because of Russia's ongoing problems in funding its share of the space station's construction costs the National Aeronautics and Space Administration NASA is concerned that Russia may also not be able to fulfill its commitments to fund ISS operations costs. NASA estimated that the annual cost to operate the completed space station will average $1.3 billion or $13 billion over a 10-year mission life. NASA anticipates sharing these costs with its international partners and it hopes to further reduce funding requirements through sharing with commercial users or through more efficient commercial operations. As requested by you and the late Representative George E. Brown Jr. we reviewed NASA's estimate for the cost to operate the space station after assembly is completed. Specifically we were asked to determine 1 if any space station-related costs are not included in NASA's estimate; 2 the level of uncertainty in the cost estimate for operations especially with regard to the potential impact of changes in Russian participation; and 3 how NASA funding requirements will be reduced by sharing costs with international partners or through commercial use and operations. NASA's $1.3 billion estimate does not include all funding requirements related to space station operations. NASA does not prepare budget estimates on a full-cost basis because it has not completed implementation of its full cost accounting system. Additional items that will have to be funded in the future within the space station budget include costs for upgrading obsolete systems and operating an alternative propulsion module. NASA has not developed detailed estimates for potential upgrades to combat component obsolescence and improve performance but space station officials believe that a robust enhancement program could cost $100 million or more per year. NASA has not estimated the cost of operating an alternative propulsion module being procured to provide reboost if Russia is unable to provide that function. Items that we determined to be space station-related that are funded in other NASA budget lines include space shuttle flights civil service personnel principal investigators and space communications; these are estimated to cost a total of $2.5 billion in fiscal year 2004. When NASA implements full cost accounting in 2001 some costs currently in other NASA budget lines will be included in the space station budget. In commenting on our draft report NASA stated that shuttle flights should be allocated to the overall cost of operating the space station using a marginal cost of $84 million per flight rather than an average cost of $435 million. We believe the average cost per flight more accurately represents NASA resources related to operating the space station. There is a high degree of uncertainty in NASA's estimate for the cost to operate the space station from 2005 to 2014. NASA's original estimate of $13 billion for operating the space station was developed to aid in evaluating life-cycle costs of redesign options rather than to accurately forecast budget needs. This estimate did not consider end-of-mission costs for either extending the life of the space station beyond 10 years or decommissioning it. The estimate was also developed for an earlier space station configuration that has since been modified. NASA does not prepare detailed budget estimates for the space station and other programs beyond fiscal year 2004 the last year of its current 5-year budget-planning period. NASA recently began an effort to review its operations cost estimate and develop a long-range funding profile that would better reflect annual requirements over the 10-year operations period. Adding to the uncertainty of future costs the full impact on operations if Russia is unable to fulfill its obligations is not known at this time. NASA would incur costs to operate an alternative propulsion module but does not yet know whether there will be a shortfall in Russian logistics flights or how such a shortfall would be spread among the shuttle and international partner resupply vehicles. United States General Accounting Office paperback

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Comptabilité

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Space Station: Cost Control Problems Continue to Worsen

Space Station: NASA's Search for Design Cost and Schedule Stability Continues

Space Station: Information on National Security Applications and Cost

Space Station: Status of Financial Reserves

Space Station: Plans to Expand Research Community Do Not Match Available Resources

Space Station; Cost to Operate After Assembly Is Uncertain GAO/NSIAD-99-177

Space Shuttle: NASA Should Implement Independent Oversight of Software Development

Space Programs: Nasa's Independent Cost Estimating Capability Needs Improvement

Space Operations: Listing of NASA Scientific Missions 1980-2000

Space Data: NASA's Future Data Volumes Create Formidable Challenges

SOUTH FLORIDA ECOSYSTEM RESTORATION: Substantial Progress Made in Developing a Strategic Plan but Actions Still Needed

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SOLUTIONS D'EXERCICES DU COURS DE COMPTABILITE, TOME 2 DE A. RAPIN

SOLUTIONS D EXERCICES DU COURS DE COMPTABILITE DES SOCIETES . 4em EDITION.

Solid Waste: State and Federal Efforts to Manage Nonhazardous Waste

Solid Geometry

SOLUTIONS D EXERCICES DU COURS DE COMPTABILITE DES SOCIETES . 4em EDITION.

Solutions de 100 exercices du Cours de Comptabilité. TOME II

Solutions de 110 exercices du Cours de Comptabilité. TOME 1

SOLUTIONS DE 120 EXERCICES DU COURS DE COMPTABILITE, TOME 1, DE A. RAPIN

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Social Security Disability: Implementing the Medical Improvement Review Standard

Social Security Administration: Year 2000 Readiness Efforts Helped Ensure Century Rollover and Leap Year Success

Social Security: The Trust Fund Reserve Accumulation the Economy and the Federal Budget

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