A contractor's motion for summary judgment on the government's claim for surplus pension assets arising from closed segments was granted by the Court of Federal Claims because the government received cost reductions that exceeded the contractor's payment obligations under Cost Accounting Standard 413-50. CAS 413 addresses the treatment of pension asset surplus or deficit that is attributable to the government's pension cost payments under cost-reimbursement contracts following a contractor's closing of a business segment. In contesting the summary judgment motion, the government argued that absent an express agreement from the government, the segment seller cannot satisfy its CAS 413 payment obligation through a pension cost reduction from the segment buyer. According to the government, if there is no express agreement on a cost reduction, then it is entitled to receive both cash from the seller and a cost reduction from the buyer that equals or exceeds that same amount. In support of this contention, the government relied on the Credits provision at FAR 31.201-5 and other FAR sections, including the Allowable Cost and Payment clause, FAR 52.216-7, and language in the Taxes section, FAR 31.205-41(d).