Contingency costs are contributions to a reserve account for unforeseen costs. Contingency costs are unallowable except as provided below. For the purpose of establishing a contract cost estimate or price in advance of performance of the contract, recognition of uncertainties within a reasonably anticipated range of costs may be required and is not prohibited by this regulation. However, if contract clauses are present which serve to remove risks from the contractor, a contingency factor for these risks may not be included in the contract. Further, contributions to a reserve for self-insurance in lieu of, and not in excess of, commercially available liability insurance premiums are allowable as an indirect charge.