United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2004-07-08 monographic deposited born digital 19 p. GA 1.13:GAO-04-954T https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-954T P0b002ee1803896db f:d04954t DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-04-954T machine generated eng fdlp REPORT GAOREPORTS-GAO-04-954T GAO-04-954T Defense operations Exporting Foreign sales Foreign trade agreements Foreign trade policies International trade Offsets (accounting) Joint Strike Fighter Testimony A10880 Views on defense offsets range from beliefs that they are both positive and an unavoidable part of doing business overseas to beliefs that they negatively affect the U.S. industrial base. Defense offsets are often viewed as the key to foreign sales and thus increased business on the prime contractor level. They can also result in reduced unit costs to the U.S. military because of the increased size of production runs. However, the use of a foreign supplier by a U.S. prime contractor as a result of an offset may lead to decreased business opportunities for U.S. suppliers. Additionally, U.S. prime contractors may develop long-term relationships with foreign suppliers, which may lead to the transfer of capability from the U.S. defense industrial base. As a result of congressional concerns about emerging trends in defense offsets, GAO conducted a number of reviews and issued multiple reports. Because of GAO's work in this area, Congress asked us to provide our observations on offset issues. Specifically, GAO is providing observations on (1) what constitutes offsets and how they are used in defense trade, (2) how that use has changed over time, and (3) the quality and extent of information concerning offsets that is currently available. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-954T/html/GAOREPORTS-GAO-04-954T.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-954T/pdf/GAOREPORTS-GAO-04-954T.pdf GAO-04-954T https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-954T Testimony GAO-04-954T; Defense Trade: Issues Concerning the Use of Offsets in International Defense Sales; Defense operations Exporting Foreign sales Foreign trade agreements Foreign trade policies International trade Offsets (accounting) Joint Strike Fighter Public Law 98-265 Public Law 100-456 Public Law 102-558 Public Law 103-236 Public Law 106-113