Appellant, Colonial Press International, Inc. (Colonial Press), appeals a contracting officer's final decision by respondent, the Government Publishing Office (GPO) in connection with Purchase Order No. 92496 (Purchase Order), invitation for bids—Jacket No. 409-192 (IFB), which GPO issued for production of census questionnaires. As relevant to this Appeal, Colonial Press purchased paper in its performance of the Purchase Order. GPO partially terminated the Purchase Order for the convenience of the government, and the parties executed a settlement agreement. After the execution of the settlement agreement, appellant did not turn over the paper to GPO, and the contracting officer issued a final decision asserting an affirmative claim of $161,145.60 against Colonial Press for the value of the paper.