(b) In addition, the contracting officer shall incorporate the cost principles and procedures in Subpart 31.2 and agency supplements by reference in contracts with commercial organizations as the basis for—
(1) Determining reimbursable costs under—
(i) Cost-reimbursement contracts and cost-reimbursement subcontracts under these contracts performed by commercial organizations and
(ii) The cost-reimbursement portion of time-and-materials contracts except when material is priced on a basis other than at cost (see 16.601(c)(3));
(2) Negotiating indirect cost rates (see Subpart 42.7);
(6) Pricing changes and other contract modifications.