The Government appealed the Court's rulings with respect to the time for commencement of accrual of interest and penalties. A unanimous panel of the Federal Circuit affirmed pursuant to Federal Circuit Rule 36, which allows for entry of a judgment of affirmance without an opinion. Precision Pine Timber, Inc. v. United States, 257 F. App'x 268 (Fed. Cir. Nov. 9, 2007). The Government did not appeal the Court's ruling rejecting the Government's "estimated damages" approach as inconsistent with the contracts.