Clause

52.243-6 Change Order Accounting.

The Contracting Officer may require change order accounting whenever the estimated cost of a change or series of related changes exceeds $100,000. The Contractor, for each change or series of related changes, shall maintain separate accounts, by job order or other suitable accounting procedure, of all incurred segregable, direct costs (less allocable credits) of work, both changed and not changed, allocable to the change. The Contractor shall maintain such accounts until the parties agree to an equitable adjustment for the changes ordered by the Contracting Officer or the matter is conclusivel

Text excerpt from the eCFR API; read the full clause at the eCFR link above.

Applicability in the matrix

Contract types for 52.243-6 as published in the Smart Matrix
IBRYes Incorporated by reference
UCFI
FP SUPO Optional
CR SUPO Optional
FP R&DO Optional
CR R&DO Optional
LMVO Optional

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