(b) Prenegotiation objectives are established and documented within the Cost/Price Report and/or Evaluation Notices (EN). ENs shall be developed prior to entering negotiations with the offeror, and issued to the offeror during negotiations, to assist the Contracting Officer in making a fair and reasonable price determination and to resolve any weaknesses or deficiencies in the proposal. Cost and pricing analysis assistance for actions less than $10M is encouraged in order to ensure the pertinent issues to be negotiated, cost objectives, and a profit or fee objective is clearly documented in the Cost/Pricing Report.