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) The DD Form 1547—
(1) Provides a vehicle for performing the analysis necessary to develop a profit objective, and
(2) Provides a format for summarizing profit amounts subsequently negotiated as part of the contract price.
(b)(1) Use and prepare a DD Form 1547 whenever a structured approach to profit analysis is required by DFARS 215.404-970 (see PGI 215.404-971, 215.404-972, and 215.404-973 for guidance on using the structured approaches). Administrative instructions for completing the form are in PGI 253.215-70.
(2) Ensure that the DD Form 1547 is accurately completed. The contracting officer is responsible for the correction of any errors detected by the management system auditing process.
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.
- .docx attachment for Class Deviation 2026-O0048
- Class Deviation 2026-O0048 memorandum (PDF)
- Class Deviation 2026-O0048 on part52.dev
Codified PGI
No codified counterpart is tracked for PGI 215.404-970. This section exists only in the Class Deviation.