(a)-(d) [Reserved]
(e) Negotiated overhead rates. Basic agreements may include negotiated overhead rates for cost-reimbursement contracts. If a negotiated overhead rate is included. the bases to which the rate applies and the period of applicability must also be stated. All pertinent provisions such as final rates for past periods, provisional rates for current or future periods, ceilings, and any specific items to be treated as indirect costs must also be included.
