What your estimating and commercial teams should check before committing to a fixed-price lump sum SAME WORKS. DIFFERENT COMMERCIAL RISK. If your business regularly works under NEC Option C (Target Cost) or Option E (Cost Reimbursable) contracts, your estimating and commercial teams will be familiar with managing Defined Cost, compensation events and changes as the project develops. Being asked to price the same type of work under a fixed-price lump-sum JCT Design & Build arr