3. In addition to the costs for materials, SPVs may argue that the labour cost for undertaking a variation and for processing it was not costed in the SPV management fee originally bid (see Agreed Daily Rate in the attached protocol). Contract managers should consult the original bid to see if this is the case. SPVs may try to argue that this type of mark-up is agreed custom and practice which may have been introduced after the deal was signed. For low value changes, the SPV is probably only acting as a "middleman" and passing through the requests to the FM sub-contractor and back again. For medium and high value changes, the SPV will be carrying out a more extensive role.