41 CFR § 105-72.505 - Cost and price analysis.

---
identifier: "/us/cfr/t41/s105-72.505"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 105-72.505 - Cost and price analysis."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "105-72.505"
section_name: "Cost and price analysis."
chapter_number: 105
chapter_name: "GENERAL SERVICES ADMINISTRATION"
part_number: "105-72"
part_name: "72—UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "40 U.S.C. 486(c)."
regulatory_source: "59 FR 47268, Sept. 15, 1994, unless otherwise noted."
cfr_part: "105-72"
---


# 105-72.505 Cost and price analysis.

Some form of cost or price analysis shall be made and documented in the procurement files in connection with every procurement action. Price analysis may be accomplished in various ways, including the comparison of price quotations submitted, market prices and similar indicia, together with discounts. Cost analysis is the review and evaluation of each element of cost to determine reasonableness, allocability and allowability.