This text is not in eCFR or DITA. It is extracted from the .docx attachment for Class Deviation 2026-O0027, 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.
To improve the documentation and provide guidance on determining the profit for UCAs with substantial incurred cost, contracting officers will follow the mandatory instructions at DFARS 215.409 regarding lowering contract type risk assessments for the incurred costs when performing weighted guidelines analysis. Additional guidance on analyzing profit or fee is provided in DAU course, CON 7170V, Analyzing Profit or Fee, found at: https://www.dau.edu/courses/con-7170v.
Authoritative source
Issued as an attachment to the Office of the Secretary of Defense memorandum for Class Deviation 2026-O0027, signed February 1, 2026. Verify against the attachment before relying on this text.
- .docx attachment for Class Deviation 2026-O0027
- Class Deviation 2026-O0027 memorandum (PDF)
- Class Deviation 2026-O0027 on part52.dev
Codified PGI
The codified text remains published on acquisition.gov but is superseded by this Class Deviation. View codified PGI 217.7404-6.