Is there any contract closeout procedure that requires processing a contract modification to delete contract CLINs or SubCLINs that were anticipated and included in the initial contract award but never resulted in contractor performance?
I can think of no reason to delete unused CLINs or SLINs, nor is it a requirement of FAR subpart 42.7. It is also not listed on the DoD contract closeout checklist, DD Form 1597 as an element to be completed.
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It would be similar to deleting an option that wasn't exercised- just no need to do it.