SF1439

Schedule of Accounting Information

Agency
GSA
Revision
Rev. 10/2023
Fillable fields
96
Pages
6
Official source
GSA form page
Checked
October 20, 2026
Fill SF1439 online
Page 1 of form SF1439

Standard Form 1439 (SF 1439): Schedule Accounting Information

Standard Form 1439 (SF 1439) is printed with the heading Schedule Accounting Information; GSA's page lists it as Schedule of Accounting Information. The form says it is To be used by prime contractors submitting termination proposals under part 49 of the Federal Acquisition Regulation, and that it is also suitable for use by subcontractor in effecting subcontract settlements with prime contractor or immediate subcontractor. The footer says it is prescribed by GSA under FAR (48 CFR) 53.249(a)(6), and GSA hosts it in its forms library. The edition printed on the form is STANDARD FORM 1439 (REV. 10/2023), with OMB Control Number 9000-0012 and an expiration date of 8/31/2028.

Across six pages, page 1 identifies the contract and termination, then 30 numbered questions ask about contacts, outside and Government reviews of the accounts, and the accounting methods behind the attached proposal: discounts, engineering expense, general and administrative expense, profit, inventories, depreciation, reserves, severance pay, pensions, standard costs and settlements with subcontractors. A certificate signed by the supervisory accounting official closes the form.

The form estimates 2.5 hours to read the instructions, gather the facts and answer the questions. You can fill it out free in your browser on this page and download the result without an account.

Top of page 1 of Standard Form 1439 (SF 1439): Schedule Accounting Information, as printed by GSA

What's on SF 1439

Page 1 heading: contract and termination

Prime contract or subcontract, company, contractor who sent the notice of termination, Government agency, Government prime contract number, contractor's reference number and effective date of termination.

Questions 1 to 4: contacts and reviews

Contacts for accounting matters and property disposal, periodic examination by independent public accountants, accountants who reviewed or assisted, and Government agencies that reviewed the accounts.

Questions 5 to 13: accounting methods

Deviations from regular procedures, cost records and the general books, discounts and rebates, engineering and development expense, miscellaneous income, general and administrative expense, change orders, profit and earlier settlement expenses.

Questions 14 to 20: inventories and reserves

Charges common to other work, pricing inventories, defective items, physical count at termination, indirect expense in inventory costs (See Schedule A, SF 1435), depreciation and amortization, and reserves.

Questions 21 to 30: other cost policies

Starting load, capital versus repair accounts, perishable tools, severance pay, overtime premiums and bonuses, pension plan, standard costs, other profit elements, production cycle, and settlements with subcontractors and vendors.

Certificate

The certificate says that, to the best knowledge and belief of the undersigned, the above statements are true and correct.

How to complete SF 1439

  1. 1

    Identify the proposal

    Check prime contract or subcontract, then enter the company, the contractor who sent the notice of termination, the Government agency, the contract and reference numbers and the effective date of termination.

  2. 2

    Name the contacts and reviewers

    Give the accounting and property disposal contacts in question 1, and the accountants and Government agencies asked for in questions 2 to 4.

  3. 3

    Answer the Yes or No questions

    Many questions have Yes and No boxes. Several say to explain briefly, list items or describe the method when the answer is Yes, or explain when it is No.

  4. 4

    Describe the methods

    Other questions ask you to state a method or policy, such as allocating general and administrative expense, computing profit, pricing inventories or recording overtime shift premiums.

  5. 5

    Add sheets if needed

    Each page says that where the space provided for any information is insufficient, continue on a separate sheet.

  6. 6

    Sign the certificate

    The supervisory accounting official signs with the name of the contractor, a title and a date.

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Submission, time and notes

Where it goes

The PDF gives no filing address. Its questions refer to the attached proposal. The GSA address in the burden notice is for comments on the time estimate.

Form it refers to

Question 18 points to Schedule A, SF 1435, for the indirect expense items included in inventory costs.

Time to complete

The form estimates 2.5 hours. Comments go to U.S. General Services Administration, Regulatory Secretariat Division (MVCB), 1800 F Street, NW, Washington, DC 20405.

OMB control number

OMB Control Number 9000-0012, Expiration Date 8/31/2028. The notice says you do not need to answer these questions unless a valid OMB control number is displayed.

Edition notes

The footer says Authorized For Local Reproduction and Previous Edition Is Not Usable.

Related forms

Who completes SF 1439?

  • Prime contractors with termination proposals

    The form says it is To be used by prime contractors submitting termination proposals under part 49 of the Federal Acquisition Regulation. A check box marks a prime contract with the Government.

  • Subcontractors settling subcontracts

    The form says it is also suitable for use by subcontractor in effecting subcontract settlements with prime contractor or immediate subcontractor.

  • Contacts for accounting and property disposal

    Question 1 names the individual in your organization from whom additional information may be requested on accounting matters and on property disposal, with title, telephone number and address.

  • Accountants and reviewing agencies

    Questions 2 to 4 name any independent public accountants who examine the accounts or helped prepare the proposal, and Government agencies that reviewed the accounts during the current and preceding fiscal year.

  • The supervisory accounting official

    The certificate is signed by the supervisory accounting official, with the name of the contractor, a title and a date.

The heading of the form and its questions name these roles.

Official sources and the blank

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Questions about Form SF1439

Who issues SF 1439?

The footer says it is prescribed by GSA under FAR (48 CFR) 53.249(a)(6). GSA hosts a copy in its forms library.

Why does the title differ from GSA's page?

The PDF heading prints Schedule Accounting Information. GSA's page lists the same form, SF1439, as Schedule of Accounting Information.

Who uses SF 1439?

The form says it is To be used by prime contractors submitting termination proposals under part 49 of the Federal Acquisition Regulation, and is also suitable for subcontractors effecting subcontract settlements.

Who signs SF 1439?

The certificate is signed by the supervisory accounting official, who certifies that, to the best of their knowledge and belief, the statements are true and correct.

Which other form does SF 1439 mention?

Question 18 refers to Schedule A, SF 1435, for indirect expense items included in inventory costs.

What if an answer does not fit?

Each page says that where the space provided for any information is insufficient, continue on a separate sheet.

How long does SF 1439 take to fill out?

The form estimates 2.5 hours to read the instructions, gather the facts and answer the questions.