Cost Analysis Guidance and Procedures
The DoDI 5000.73, Cost Analysis Guidance and Procedures, dated March 13, 2020, establishes the policies for cost data collection in the DoD. The CSDR requirements and reporting thresholds are listed in Section 4: Data Collection, Table 1. Cost Data Reporting Requirements. DoDI 5000.73 also replaces Enclosure 10, Cost Estimating and Reporting, and other cost estimating requirements from the prior version of DoDI 5000.02, Operation of the Defense Acquisition System.
The official sponsor for current information about DoD Acquisition Policies is the Defense Acquisition University (DAU), https://aaf.dau.edu/. Specifically, the website includes information on the following pathways, each of which typically require CSDR data collection:
Cost and Software Data Reporting (CSDR)
The DoDM 5000.04, Cost and Software Data Reporting (formerly DoD 5000.04-M-1) serves as the primary requirements document for the development, implementation, and operation of the CSDR system to ensure data reported is accurate and consistent. Please see the Supporting Docs Needed for "New" and "Revised" CSDR Plans.
Defense Federal Acquisition Regulation Supplement
234.7101 COST AND SOFTWARE DATA REPORTING, revised November 5, 2014, mandates the CSDR requirement for MDAPs and MAIS programs meeting conditions outlined in the DoDI 5000.02 and DoD 5000.04-M-1. 252.234–7003 and 252.234–7004: Cost and Software Data Reporting System, revised June 26, 2015, establish content requirements and mandate the CSDR Manual, DoDM 5000.04-M-1 and CSDR DIDs. 242.503-2 Post Award conference procedure, revised November 24, 2010, requires CSDRs be discussed during CSDR Readiness Reviews (formerly Post-Award Conferences).
DFARs updates have been submitted and are currently under review since the DoDI 5000.73 and DoDM 5000.04 are published. Unfortunately, a class deviation was not an option for these changes, but it has been assigned Case Number 2021-D028. Please refer to DoDI 5000.73 and DoDM 5000.04 for current CSDR Reporting requirements on all contracts, including those with non-FAR agreements. Requested DFARs updates include changing the name of and requirements for the CSDR Post Award Conference to the CSDR Readiness Review.
Work Breakdown Structure (WBS)
The MIL-STD-881F, effective May 13, 2022, which supersedes MIL-STD-881E and provides updates to Sustainment guidance, shall be implemented for all MDAP and MAIS programs that meet the requirements for CSDR reporting. The most significant update included in MIL-STD-881F is the upgrade of Appendix L: Sustainment from "information only" to a formal appendix providing a detailed set of definitions for all Sustainment WBS elements.
The MIL-STD-881 presents direction for effectively preparing, understanding, and presenting a Work Breakdown Structure (WBS): a product-oriented family tree composed of hardware, software, services, data, and facilities. Primary WBS appendices include Aircraft, Ships, Vehicles, Space, UAV, and Common Elements. For standard CSDR Plan templates by commodity and phase, see the CSDR Standard Plans.
Federal Acquisition Regulation
The DD 2794 Instructions outline the requirements for CSDR Planning via the DD 2794. The CSDR Standard Plans serve as a common starting point for CSDR Plan development. Based on MIL-STD-881F, the plans provide standardized product extensions that are meant to be tailored to the specific program or contract. The RDT Instructions (PDF) should be used to complete and submit the Resource Distribution Table (RDT) 60 days prior to RFP release. Derived from MIL-STD-881F, plans are created at the Prime Contract and Subcontract levels across all lifecycle phases. An RDT maps government organizations, prime contracts, subcontracts, and Government Furnished Equipment (GFE) contracts and associated dollar values on a specific program. This is the primary mechanism for determining which contracts meet the requirements for CSDR reporting.
RFP & CDRL Language
Request for Proposal (RFP) and Cost Data Requirements List (CDRL) CSDR Language
To accomplish the requirements outlined in the FAR/DFARS, the Program Mangement Office (PMO) must notify CAPE and the Service Cost Agency (SCA) of upcoming contracts or actions, which may require CSDRs (according to Table 1 in DoDI 5000.73). This notification must allow sufficient time (according to DoDM 5000.04) to incorporate an approved CSDR plan and its required language into a solicitation (e.g., request for proposal (RFP)) or agreement (e.g., military interdepartmental purchase request, memorandum of agreement).
The PMO, PCO, or other representative must notify the DCARC or firstname.lastname@example.org if an offeror’s proposal takes exception to the terms and conditions of a CSDR-related requirement.
Procedures and Documentation
The Cost and Software Data Reporting Readiness Review (CSDR-RR) Procedures, previously known as the CSDR Post Award Meeting, should be used as guidelines for the CSDR Readiness Review Meeting, which is a collaborative discussion between industry and the government with respect to industry's approach to fulfilling their contractual obligations within the CSDR Contract Plan and CSDR policy as well as the government's expectations for each CSDR submission.
Data Item Descriptions (DIDs) & Reporting Forms
DIDs & Cost and Software Data Reporting Forms
The DID and corresponding report form will be specified in Block 14, Submission Events, of the approved contract or subcontract CSDR. All applicable DIDs and reporting forms are available here: