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   <concept id="DFARS_243.204-70-6"
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      <title class="- topic/title ">
         <ph props="autonumber" class="- topic/ph ">243.204-70-6</ph> Allowable Profit.</title>
      <conbody class="- topic/body  concept/conbody ">
         <p class="- topic/p ">When 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—</p>
         <p outputclass="List1" class="- topic/p ">(a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final price;</p>
         <p outputclass="List1" class="- topic/p ">(b) Any reduced cost risk to the contractor for costs expected to be incurred during performance of the remainder of the contract; and</p>
         <p outputclass="List1" class="- topic/p ">(c) The extent to which costs have been incurred prior to definitization of the unpriced change order (see 
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            -3 (d) (2)). The risk assessment shall be documented in the price negotiation memorandum.</p>
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