igce-builder-crlisted

# IGCE Builder: Cost-Reimbursement ## Overview Build an auditable CPFF, CPAF, or CPIF Independent Government Cost Estimate. Estimate allowable-cost layers and fee separately. Preserve the distinction between fee-bearing and non-fee-bearing cost, and never substitute CALC+ ceiling-rate comparisons for cost analysis. Regulatory anchors: FAR 15.404-1, FAR 15.404-4, FAR 16.301 through 16.307, 10 U.S.C. 3322, and 41 U.S.C. 3905. Apply the current regulation, solicitation, and agency supplement. This skill does not make legal determinations. Load supporting files only when needed: - [wrap-rate-presets.md](references/wrap-rate-presets.md) for indirect-cost and fee structures. - [data-source-operations.md](references/data-source-operations.md) before mapping labor or calling BLS, CALC+, or Per Diem. - [workbook-specification.md](references/workbook-specification.md) before creating the workbook. - [validation-gates.md](references/validation-gates.md) before and after workbook generation. - [runtime-adaptation.md](references/runtime-adaptation.md) for questions, tools, formula engines, and delivery. ## Operating principle This skill assembles data and formats analysis. The Contracting Officer owns cost-realism judgments, fair-and-reasonable determinations, fee objectives, negotiation positions, and approval documents. - Use neutral positional language such as `at CALC+ P77 (n=42)` or `above CALC+ P50 by 18%`. - Never originate a determination, negotiation target, evaluation no