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: Explanation of how the most recent provisional or finalized indirect rates are being applied to the base costs.

: If the "new" write-up reflects a change in rates from the previous filing, provide a clear rationale for the increase or decrease. 4. Cost Realism & Justification fpre004 new

Central to this evolution is the role of continuous ethical reflection. Unlike older standards that might treat ethics as a "check-the-box" exercise, the contemporary approach views ethical reasoning as a dynamic, ongoing process. Professionals are now encouraged—and often required—to engage in reflective practice, questioning their own biases and the potential unintended consequences of their work. This shift acknowledges that as technology evolves, particularly with the rise of artificial intelligence and automated decision-making, the ethical landscape will continue to shift. A "new" framework provides the flexible scaffolding necessary to navigate these gray areas without losing sight of core moral imperatives. : Explanation of how the most recent provisional