[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: 48CFR1515.404-475] [Page 30] 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. 1515.404-475 Cost realism. The EPA structured approach is not required when the contracting officer is evaluating cost realism in a competitive acquisition.