Section 243.204-70-6 - Allowable profitWhen the final price of an unpriced change order is negotiated after a substantial portion of the required performance has been completed, the head of the contracting activity shall ensure the profit allowed reflects-
(a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final price;(b) Any reduced cost risk to the contractor for costs expected to be incurred during performance of the remainder of the contract; and(c) The extent to which costs have been incurred prior to definitization of the unpriced change order (see 215.404-71-3(d)(2)). The risk assessment shall be documented in the price negotiation memorandum. 75 FR 48277 , Aug. 10, 2010, as amended at 83 FR 30587 , June 29, 2018 As amended at 83 FR 30587, 6/29/2018