The Contractor Business Data Report (1921-3) is the Department of Defense (DoD) system for collecting costs and hours at the business unit level in terms of the contractor’s own proposed categories. The 1921-3 assists the development of independent Government cost estimates in support of cost and price analyses and contract negotiations. The 1921-3 provides the basis for assessment of a contractor’s overhead cost status during the progress of a contract in the context of the overall incurrence posture rather than just expressed as a non-specific rate of some base. The 1921-3 also identifies contractor effort by the top ten DoD programs.
The previous 2018 draft Contractor Business Data Report Data Item Description (DID) has been finalized and approved for use. It will now be the standard reporting format for all submissions. A contractor’s upcoming 1921-3 submission may be submitted using the excel data model format. Contractor format may be submitted if approved by the Defense Cost and Resource Center (DCARC).
While the former 1921-3 required strictly formatted data and necessitated mappings to a government standard, the new 1921-3 data model allows for more flexibility for the contractor to align to their own rate structure. The data model is attached below.
Contractors must submit according to the new approved DID within 60 days subsequent to the end of the contractor’s fiscal year.
Contractors are recommended to reach out to the Defense Cost and Resources Center (DCARC) if any questions or difficulties arise, and inform their cost and pricing contacts in the Defense Contract Management Agency (DCMA).