In the USA, its mandatory for publicly traded companies/corporations to hang their laundry outside at least once per year. Watch for the next UTC SEC annual submission regarding the Cdn MH-92. I believe that you will find in it that Sikorsky is holding in excess of US$800 million in unplanned MH-92 NRE costs on their books as "inventory" ... an "asset" that they will go on to assure their shareholders they plan to recover once Cyclone deliveries commence. The UTC SEC report for CY 2011 will be made public not later than 10 Feb 2012. Watch for it. This appears to me to be a big catastrophe waiting to be discovered.
The $5 billion figure referred to ncludes 16 years of Cyclone ISS. The actual acquisition costs associated with the 28 aircraft Cyclone procurement now well exceed $2 billion of that figure.
What a fiasco.