In 1991, the Defense Contract Audit Agency (DCAA) found that United Technologies’ Pratt & Whitney unit had not complied with various cost accounting standards on its jet engine contracts. DCAA found that Pratt had not included any costs associated with its collaboration agreements with foreign parts suppliers in the allocation bases it used to allocate indirect costs, general and administrative expenses, and the cost of independent research and development and bid and proposal costs. In 1996, the Defense Contract Management Agency (DCMA) issued a demand for payment to Pratt in the amount of $260 million to recover the costs paid by the government to Pratt from 1984 through 1995. That demand was increased to $754.7 million in 2003 to recover costs through 2002. In 2006, Pratt paid $283 million to settle the matter.