48 CFR § 242.7204 - Contract clause.
Use the clause at 252.242-7004, Material Management and Accounting System, in all solicitations and contracts exceeding the simplified acquisition threshold that are not for the acquisition of commercial items and -
(a) Are not awarded to small businesses, educational institutions, or nonprofit organizations; and
(b) Are either -
(1) Cost-reimbursement contracts; or
(2) Fixed-price contracts with progress payments made on the basis of costs incurred by the contractor as work progresses under the contract.