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 contribute to the pension funds. so this is a cost to a company. and then there's the cost accounting standards and the cost accounting standards is another government procedure in which contractors who have cost contracts, remember, those are only 25% of all government contracts are reimbursed for their pension process. so back in the '70s when arisa was passed and when the cost accounting standards were first put up, arisa