When the final price of a UCA 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) The contractor's reduced cost risk for costs incurred during performance of the remainder of the contract; and
(c) The requirements at 215.404-71-3(d)(2). The risk assessment shall be documented in the contract file. [74 FR 37650, July 29, 2009]