Home › CFR › Title 48 › Part 1652 › §1652.216-7148 CFR §1652.216-71 — Accounting and Allowable Cost.Verified against eCFR.gov as of November 12, 2026 ↗View official text on eCFR.gov ↗Copy linkAs prescribed in section 1616.7002, the following clause shall be inserted in all FEHBP contracts based on cost analysis (experience rated).