FAR section 52.215-14

52.215-14

FEDERAL ACQUISITION REGULATION

(a) The requirements of paragraphs (b) and (c) of this
clause shall—
(1) Become operative only for any modification to this
contract involving a pricing adjustment expected to exceed
the threshold for submission of cost or pricing data at
FAR 15.403-4; and
(2) Be limited to such modifications.
(b) Before awarding any subcontract expected to exceed
the threshold for submission of cost or pricing data at
FAR 15.403-4, on the date of agreement on price or the date
of award, whichever is later; or before pricing any subcontract
modification involving a pricing adjustment expected to
exceed the threshold for submission of cost or pricing data at
FAR 15.403-4, the Contractor shall require the subcontractor
to submit cost or pricing data (actually or by specific identification in writing), unless an exception under FAR 15.403-1
applies.
(c) The Contractor shall require the subcontractor to certify
in substantially the form prescribed in FAR 15.406-2 that, to
the best of its knowledge and belief, the data submitted under
paragraph (b) of this clause were accurate, complete, and current as of the date of agreement on the negotiated price of the
subcontract or subcontract modification.
(d) The Contractor shall insert the substance of this clause,
including this paragraph (d), in each subcontract that exceeds
the threshold for submission of cost or pricing data at
FAR 15.403-4 on the date of agreement on price or the date of
award, whichever is later.
(End of clause)
52.215-14 Integrity of Unit Prices.
As prescribed in 15.408(f)(1), insert the following clause:
INTEGRITY OF UNIT PRICES (OCT 1997)
(a) Any proposal submitted for the negotiation of prices for
items of supplies shall distribute costs within contracts on a
basis that ensures that unit prices are in proportion to the
items’ base cost (e.g., manufacturing or acquisition costs).
Any method of distributing costs to line items that distorts unit
prices shall not be used. For example, distributing costs
equally among line items is not acceptable except when there
is little or no variation in base cost. Nothing in this paragraph
requires submission of cost or pricing data not otherwise
required by law or regulation.
(b) When requested by the Contracting Officer, the Offeror/Contractor shall also identify those supplies that it will
not manufacture or to which it will not contribute significant
value.
(c) The Contractor shall insert the substance of this clause,
less paragraph (b), in all subcontracts for other than: acquisitions at or below the simplified acquisition threshold in
FAR Part 2; construction or architect-engineer services under
FAR Part 36; utility services under FAR Part 41; services
52.2-60

where supplies are not required; commercial items; and petroleum products.
(End of clause)
Alternate I (Oct 1997). As prescribed in 15.408(f)(2), substitute the following paragraph (b) for paragraph (b) of the
basic clause:
(b) The Offeror/Contractor shall also identify those supplies that it will not manufacture or to which it will not contribute significant value.

52.215-15 Pension Adjustments and Asset Reversions.
As prescribed in 15.408(g), insert the following clause:
PENSION ADJUSTMENTS AND ASSET REVERSIONS
(OCT 2004)
(a) The Contractor shall promptly notify the Contracting
Officer in writing when it determines that it will terminate a
defined-benefit pension plan or otherwise recapture such pension fund assets.
(b) For segment closings, pension plan terminations, or
curtailment of benefits, the amount of the adjustment shall
be—
(1) For contracts and subcontracts that are subject to full
coverage under the Cost Accounting Standards (CAS) Board
rules and regulations (48 CFR Chapter 99), the amount measured, assigned, and allocated in accordance with
48 CFR 9904.413-50(c)(12); and
(2) For contracts and subcontracts that are not subject to
full coverage under the CAS, the amount measured, assigned,
and
allocated
in
accordance
with
48 CFR 9904.413-50(c)(12), except the numerator of the
fraction at 48 CFR 9904.413-50(c)(12)(vi) shall be the sum of
the pension plan costs allocated to all non-CAS covered contracts and subcontracts that are subject to Federal Acquisition
Regulation (FAR) Subpart 31.2 or for which cost or pricing
data were submitted.
(c) For all other situations where assets revert to the Contractor, or such assets are constructively received by it for any
reason, the Contractor shall, at the Government’s option,
make a refund or give a credit to the Government for its equitable share of the gross amount withdrawn. The Government’s
equitable share shall reflect the Government’s participation in
pension costs through those contracts for which cost or pricing
data were submitted or that are subject to FAR Subpart 31.2.
(d) The Contractor shall include the substance of this
clause in all subcontracts under this contract that meet the
applicability requirement of FAR 15.408(g).
(End of clause)
52.215-16 Facilities Capital Cost of Money.
As prescribed in 15.408(h), insert the following provision: