on this program just last week pentagon comptroller bob hale acknowledged that an accounting rule change set to take effect in 2013 could end up costing the pentagon billions if contractors are allowed to pass on more pension costs as allowable contract expenses. how significant is the problem? and how will the sale of excess military equipment hit defense contractors as they work to boost export sales of new equipment? joining us to answer questions is bill greenwold at the aerospace industry lo was the policy achieve at the pentagon during the obama administration as well as being a form lockheed martin executive. thanks for being here. >> thank you, vago, it's a pleasure. >> let's start out, what does the shift from cost accounting standards to general accounting standards means? >> this is one of the incredibly complex issues that i've had to deal with and so at the risk of simplifying, i'll give you kind of my view on this. the first issue is that there's what's called the aricea or pension protection act and that is the requirement that congress passes to how firms should contribut