Table of Contents: 5 Contract Pricing 5   Contract Pricing 5.1   Price Evaluation 5.1.1   General 5.1.1.b   Responsibilities 5.1.2   Analyzing Proposals 5.1.2.a   Price Analysis 5.1.2.b   Adequate Price Competition 5.1.2.c   Cost Analysis 5.1.2.e   Cost or Pricing Data 5.1.2.f   Profit 5.1.2.g   Defective Cost or Pricing Data 5.2   Cost Principles 5.2.1   General 5.2.1.a   Use 5.2.2   Contract Costs 5.2.3   Allowed Costs 5.2.4   Advance Agreement on Costs 5.2.4.b   Applicability 5.2.5   Unallowable Costs 5.2.6   Termination Costs 5.2.6.h   Settlement Expenses 5.2.7   Construction and Architect-Engineer Contracts 5.2.7.a   General 5.2.8   Facilities Contracts 5.2.9   Educational Institutions 5.2.10   Nonprofit Organizations 5.2.11   State, Local, and Indian Tribal Governments 5.2.12   Indirect Cost Rates 5.2.12.a   General 5.2.12.b   Billing Rates 5.2.12.c   Determination Procedure 5.2.12.d   Educational Institutions 5.2.12.h   Ceilings on Indirect Cost Rates