Falcon Defense & Aerospace / 4. Billing vs Incurred Cost
Reporting Period: Jan–Dec 2024
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September FY-end surge consistently ~12–15% above monthly average
Financial Flow KPIs
2024 vs 2023
Billing Flow Analysis
Monthly Billed vs Recognized vs Incurred ($M)
2024 · Sep peak from FY-end obligations
Billing Lag (Recognized − Billed, $M)
2024
Revenue Type Mix ($M)
2024 · Prime vs Modification vs Task Order
5-Year September Surge Pattern ($M billed)
Federal FY-end (Sep) vs surrounding months · every year shows the spike
Monthly Flow Detail
Month Billed ($M) Recognized ($M) Incurred Cost ($M) Fee ($M) Fee % Lag ($M)
Methodology. Billed = invoices issued. Recognized Revenue = ASC 606 percent-complete. Incurred Cost = allowable costs per FAR Part 31. Fee = recognized profit. Billing lag is positive when percent-complete revenue exceeds what's been invoiced (normal during active performance). September lift is driven by federal fiscal year-end funding obligations. Synthetic demo data; all contracts non-classified in this window.