This document provides recommendations to aid in the interpretation and application of the 1995 Model Form so there can be a common ground of understanding in negotiations. Users will read detailed recommendations and explanations for all five major sections of the accounting procedure: General Provisions, Methods of Charges to the Joint Account, Costs Incurred on the Joint Property, Costs Incurred Off the Joint Property, Overhead, Material Purchases, Transfers & Dispositions, and Inventories & Controllable Material. It includes a comparison matrix between the 1995 Model Form and the 1984/1986 Model Forms. 65 pages. Pub. 1996.