ages when they only have imputed knowledge of kickbacks fails to deter the par- ties actually giving or receiving the kickbacks.113 Furthermore, because imputed knowledge is determined on a case-by-case basis, prime contractors are unable to engage in the meaningful cost-benefit analysis necessary to avoid future kick- backs.114 Prime contractors are unable to accurately predict their future costs of liability or quantify the benefits of the kickbacks, rendering the oversight deci- sions necessary for deterrence impossible.115