GAO commented on three proposals to change contract cost principles in the Federal Acquisition Regulation. GAO: (1) did not support the proposed revision of public relations and advertising cost principles, since the revision would not prevent the recovery of unallowable public relations and advertising costs under other cost principles; (2) supported the proposed revision of professional and consultant services cost principles to include examples of allowable and unallowable costs; and (3) had no comment on the proposed revision to add provisions regarding the use of master solicitations for the repetitive procurement of supplies and services.