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Federal Contracting · FAR

Federal Contracting Contract Types Basics

Fixed price, cost reimbursement, and time and materials federal contract types and when each is used.

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What is a Fixed Price contract (FFP)?
A contract where the contractor agrees to supply products or services for a fixed, negotiated price regardless of actual costs incurred.
What is a Cost Plus Fixed Fee (CPFF) contract?
A contract where the government reimburses the contractor's allowable costs plus a fixed fee, regardless of actual cost amounts.
What is a Time and Materials (T&M) contract?
A contract that reimburses the contractor for labor hours at specified rates and for materials at cost, plus a fee or markup.
When is a Fixed Price contract preferred?
When the scope of work is well-defined, requirements are clear, and the contractor can accurately estimate costs.
When is a Cost Reimbursement contract preferred?
When the scope is uncertain, requirements are evolving, or technical risks are high and cannot be accurately predicted.
When is a Time and Materials contract preferred?
When the work cannot be defined in detail in advance, such as staff augmentation, repairs, or emergency response.
Who bears the cost risk in a Fixed Price contract?
The contractor bears the risk. If actual costs exceed the fixed price, the contractor absorbs the loss.
Who bears the cost risk in a Cost Reimbursement contract?
The government bears the risk. The government reimburses all allowable costs regardless of how high they go.
Who bears the cost risk in a Time and Materials contract?
Shared between contractor and government. Risk increases with longer duration or greater material usage.
What is a Fixed Price Incentive Fee (FPIF) contract?
A fixed price contract with fee or price adjustments based on contractor performance against negotiated targets for cost, schedule, or technical metrics.
What is a Cost Plus Incentive Fee (CPIF) contract?
A cost reimbursement contract where the fee amount is adjusted based on contractor performance against negotiated targets.
What is a Cost Plus Award Fee (CPAF) contract?
A contract where the contractor receives reimbursement for allowable costs plus a base fee plus an award fee earned through excellent performance or meeting specific objectives.
What does EPA stand for in FFP-EPA?
Economic Price Adjustment. An FFP contract that allows price adjustments based on changes in labor rates, material costs, or other economic indices.
What does EPA stand for in CR-EPA?
Economic Price Adjustment. A cost reimbursement contract clause allowing adjustments based on changes in specified economic indices.
In a Fixed Price contract, how is the contractor incentivized to control costs?
The contractor keeps any profit if actual costs are below the fixed price, but loses profit if actual costs exceed the fixed price.

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