The Armed Services Board of Contract Appeals has ruled a contractor must pay the government nearly $6.8 million in interest related to the sale of two business segments. [Raytheon Co., ASBCA, No. 54907]  The Board concluded the government should receive interest, compounded daily, on unpaid Cost Accounting Standards (CAS) noncompliance interest through the government's receipt of that interest.  The contractor sold two business units in 1998. Each sale constituted a segment closing under CAS 413.50(c)(12), but the contractor did not pay the government interest on the pension surpluses.  The Federal Circuit held that this action violated CAS 413, resulted in increased costs and entitled the government to interest, compounded daily,  However, the court left it for the Board to decide over what period the compound interest would be measured.  The Board added that interest, compounded daily, would continue to accrue until the contractor fully paid the CAS noncompliance interest.