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The Cost Accounting Standards Board (CASB) was disbanded in 1980 by Congress due to controversy over the great number of standards it had issued. However, the lack of the CASB led to a lack of clarity in situations demanding an interpretation of provisions as regards changes in procedures related to Department of Defense procurement contracts. The CASB was reformed in 1990 and will address the backlog of issues and problems that have built up in the 10 years. The objectives of the board were to increase the uniformity of cost accounting practices used by government contractors, establish consistent cost accounting practices for like circumstances, and require contractors to disclose their cost accounting methods in writing. Some of the issues facing the reformed CASB include cost impact proposals where there are accounting changes; the use of special business units, contracting units that exist only on paper; and the allocation of state income and franchise taxes.