igce-builder-lh-tmlisted

# IGCE Builder: Labor-Hour and Time-and-Materials ## Overview Build an auditable Labor-Hour or Time-and-Materials Independent Government Cost Estimate. Both contract types use fixed hourly rates that include wages, overhead, G&A, and profit. T&M also reimburses materials at actual cost, subject to the contract and applicable indirect-cost treatment; LH does not include a materials-reimbursement component. Regulatory anchors: FAR 15.404-1, FAR 16.600 and 16.601, FAR 31.205-26, and FAR 52.232-7. Apply the current regulation, solicitation, clauses, and agency supplement. This skill does not prepare the Determination and Findings required to use T&M/LH or make legal determinations. Load supporting files only when needed: - [wrap-rate-presets.md](references/wrap-rate-presets.md) for burden-multiplier scenarios. - [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 a 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 fair-and-reasonable determinations, contract-type decisions, the T&M/LH Determination and Findings, ceiling price, surveillance approach, negotiati