As used in this subpart-

Price means cost plus any fee or profit applicable to the contract type.

Subcontract (except as used in 15.407-2) also includes a transfer of commercial products or commercial services between divisions, subsidiaries, or affiliates of a contractor or a subcontractor ( 10 U.S.C. 3701(2) and 41 U.S.C. 3501(a)(3)).