48 CFR § 1515.404-475 - 1515.404-475 Cost realism.

---
identifier: "/us/cfr/t48/s1515.404-475"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 1515.404-475 - 1515.404-475   Cost realism."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "1515.404-475"
section_name: "1515.404-475   Cost realism."
chapter_number: 15
chapter_name: "ENVIRONMENTAL PROTECTION AGENCY"
subchapter_number: "C"
subchapter_name: "CONTRACTING METHODS AND CONTRACT TYPES"
part_number: "1515"
part_name: "CONTRACTING BY NEGOTIATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; Sec. 205(c), 63 Stat. 390, as amended, 40 U.S.C. 486(c); and 41 U.S.C. 418b."
regulatory_source: "64 FR 47410, Aug. 31, 1999, unless otherwise noted."
cfr_part: "1515"
---


# 1515.404-475 1515.404-475   Cost realism.

The EPA structured approach is not required when the contracting officer is evaluating cost realism in a competitive acquisition.