[Code of Federal Regulations] [Title 48, Volume 6] [Revised as of October 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 48CFR1515.404-470] [Page 26-27] TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM CHAPTER 15--ENVIRONMENTAL PROTECTION AGENCY PART 1515_CONTRACTING BY NEGOTIATION--Table of Contents Subpart 1515.4_Contract Pricing Sec. 1515.404-470 Policy. (a) The Agency's policy is to utilize profit to attract contractors who possess talents and skills necessary to the accomplishment of the objectives of the Agency, and to stimulate efficient contract performance. In negotiating profit/fee, it is necessary that all relevant factors be considered, and that fair and reasonable amounts be negotiated which give the contractor a profit objective commensurate with the nature of the work to be performed, the contractor's input to the total performance, and the risks assumed by the contractor. (b) The purpose of EPA's structured approach is: (1) To provide a standard method of evaluation; (2) To ensure consideration of all relevant factors; (3) To provide a basis for documentation and explanation of the profit or fee negotiation objective; and [[Page 27]] (4) To allow contractors to earn profits commensurate with the assumption of risk. (c) The profit-analysis factors prescribed in the EPA structured approach for analyzing profit or fee include those prescribed by FAR 15.404(d)(1), and additional factors authorized by FAR 15.404(d)(2) to foster achievement of program objectives. These profit or fee factors are prescribed in 1515.404-471.