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Should budget reserve be included in Table B-1 (or B-2)?

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Should budget reserve be included in Table B-1 (or B-2)?

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Budget reserve should be incorporated in the costs given in Tables B-1 and B-2. Budget reserve strategy, including budget reserve levels as a function of mission phase, should be discussed in the Cost and Cost Estimating Methodology section of the proposal. Note that the 20% maximum allowable growth during Phase A should NOT be considered budget reserve.

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