4. Profit.

Contracting officers must comply with the Weighted Guidelines method at DFARS 215.404-71-3(d)(2) which indicates that, when costs have been incurred prior to definitization, generally the contract type risk should be regarded to be in the low end of the designated range. If a substantial portion of the costs have been incurred prior to definitization, the contracting officer may assign a value as low as 0 percent, regardless of contract type. AFMC maintains a web-based Weighted Guidelines program available at https://www.wgl.wpafb.af.mil/wgl/. This web-based tool provides the capability to address incurred costs in the profit analysis for UCAs. Contracting officers must use this tool throughout the UCA negotiation process to make adjustments based on costs incurred to the AF profit objective.