15.404-1(d)(2) Class Deviation (Cost realism when establishing MAC IDIQ's)

I believe this is a class deviation from GSA, but I'm having a hard time tracking down the source (I pulled the text below from a GSA RFP). Also, I'm wondering if there is anything similar for DoD?

FAR 15.404-1(d)(2) Class Deviation

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15.404 - Proposal Analysis

15.404-1 - Proposal Analysis Techniques.

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(d) Cost realism analysis.

(1) * * *

(2) Cost realism analyses shall be performed on cost-reimbursement contracts

to determine the probable cost of performance for each offeror. [Cost realism

analyses are not required when establishing multiple-award

indefinite-delivery indefinite- quantity (IDIQ) contracts. Cost

realism analyses shall be performed at the task- order level for cost reimbursement

orders.]