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New guidance to help contracting parties deal with excess profits and losses on vital defence contracts

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1. Guidance on the application of the final price adjustment (FPA)
2. Guidance on the baseline profit rate and its adjustment (version 8.2)
3. Guidance on the alternative pricing of contracts (version 1.2)
4. Allowable costs guidance (version 7.2)
5. Proposed updates to how the starting point for profit rates for vital single source defence contracts are calculated