Defense Downsizing: Selected Contractor Business Unit Reactions

Pursuant to a congressional request, GAO examined the impact of the recent decline in defense expenditures on individual business units of major defense contractors, focusing on a comparison of defense expenditures over a number of years and changes in the business units': (1) sales and employment levels; and (2) spending on independent research and development and bid and proposal (IR&D/B&P) preparation, capital improvements, and facilities.