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part52.dev Federal Acquisition Clause Monitor
R-DFARS PGI Section Revision 1

PGI 215.404-2

Cost analysis.
Source .docx attachment →
Effective Date
July 22, 2026
Class Deviation
DFARS Part

This text is not in eCFR or DITA. It is extracted from the .docx attachment for Class Deviation 2026-O0048, which directs contracting officers to use it in place of the codified PGI. The parsed text is a convenience layer; the .docx attachment is authoritative.

(a)(1) When the contracting officer cannot obtain sufficient data to perform a price analysis in accordance with FAR 15.404-1, a cost analysis is required.

(2) When a solicitation is not subject to TINA and a cost analysis is required, clearly communicate to the offeror or contractor the cost data that will be needed to determine if the proposed price is fair and reasonable. See PGI 215.403-1(c).

(3) Consider the need for field pricing support from the Defense Contract Management Agency, the Defense Contract Audit Agency, and/or other agencies. See PGI 215.404-4 and 215.406.

Authoritative source

Issued as an attachment to the Office of the Secretary of Defense memorandum for Class Deviation 2026-O0048, signed July 22, 2026. Verify against the attachment before relying on this text.

Codified PGI

The codified text remains published on acquisition.gov but is superseded by this Class Deviation. View codified PGI 215.404-2.