The contracting officer shall tailor the documentation of the determination of fee prenegotiation objective based on 48 CFR 15.406-1 , Prenegotiation objectives, and the determination of the negotiated fee in accordance with 48 CFR 15.406-3 , Documenting the negotiation. The contracting officer shall include as part of the documentation: the rationale for the allocation of cost and the assignment of Facility/Task Categories; a discussion of the calculations described in 970.1504-1-5; and discussion of any other relevant provision of this subsection.
48 C.F.R. §970.1504-1-11