GAO commented on a General Services Administration proposal to change the submission requirements of cost and pricing data in the Federal Acquisition Regulation, in order to reduce the burden on both the contracting officers and contractors in complying with provisions of the Truth in Negotiations Act. GAO noted that the proposed changes would accomplish this objective, but suggested that: (1) since the documentation requirement makes it easier to track the resolution of significant recommendations, it should be retained; and (2) it would be in the government's best interest to delete the dollar amount of an item and define as significant any change in price of 15 percent or more.