48 CFR § 16.303 - Cost-sharing contracts.
16.303 Cost-sharing contracts.
(a) Description. A cost-sharing contract is a cost-reimbursement contract in which the contractor receives no fee and is reimbursed only for an agreed-upon portion of its allowable costs.
(b) Application. A cost-sharing contract may be used when the contractor agrees to absorb a portion of the costs, in the expectation of substantial compensating benefits.
(c) Limitations. See 16.301-3.