Force account is the basis of payment to perform extra work when procedures of negotiation are unsuccessful. The intent of the force account procedures are to reimburse the contractor for the actual costs of the work, plus some profit to avoid a negative impact to the contractor. The markups for equipment, materials and labor include profit and overhead. No additional profit will be added. Payment for force account work is to be made on the monthly estimate representing the time period in which the work was actually accomplished.