In accordance with 931.205-32, insert the following clause when advance understandings have been negotiated regarding costs incurred prior to the contract effective date:

Date of Incurrence of Cost (APR 1984)

The Contractor shall be entitled to reimbursement for costs incurred in an amount not to exceed $__________ on or after ______________ which, if incurred after this contract has been entered into, would have been reimbursable under the provisions of this contract.

(End of clause)