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/aaf/. Specifically, the website includes information on the following pathways, each of which typically require CSDR data collection: DoDI 5000.81: Urgent Capability Acquisition, December 31, 2019 (New) DoDI 5000.80: Operation of the Middle Tier of Acquisition, December 30, 2019 (New) Major Capability Acquisition (Forthcoming) Software Acquisition Pathway Interim Policy and Procedures, January 3, 2020 (New) DoDI 5000.75 Business Systems Requirements and Acquisition, January 24, 2020 (Major Revision) DODI 5000.74: Defense Acquisition of Services, January 10, 2020 (Major Revision)
Cost and Software Data Reporting Manual
The DoDM 5000.04-M-1, Cost and Software Data Reporting (CSDR) Manual, 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 postaward conferences.
Work Breakdown Structure (WBS)
The MIL-STD-881D, effective April 9, 2018, and superseding MIL-STD-881C, shall be implemented for all MDAP and MAIS programs that meet the requirements for CSDR reporting. The MIL-STD-881D contains 11 different WBS appendices, addressing Aircraft, Ships, Vehicles, Space, UAV, Common Elements etc. MIL-STD-881D now provides an understanding of how the sustainment cost reporting structure is related to the defense material systems work breakdown structure reporting. The WBS is a product-oriented family tree composed of hardware, software, services, data, and facilities. For standard CSDR Plan templates by commodity and phase, see the DCARC Standard Plans CSDR Plan Standards
Federal Acquisition Regulation
The DD 2794 Instructions outline the requirements for CSDR Planning via the DD 2794. The CSDR Plan Standards serve as a common starting point for CSDR Plan development. Based on MIL-STD-881D, the plans provide standardized product extensions that are meant to be tailored to the specific program or contract. The RDT Instructions (PDF) should be use to complete and submit the Resource Distribution Table (RDT) 60 days prior to RFP release. Derived from MIL-STD-881D, 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 Standard Language
Request for Proposal (RFP) & Cost Data Requirements List (CDRL) CSDR Standard Language
To accomplish the requirements outlined in the FAR clause, an approved CSDR Plan should be included in an RFP Statement of Work (SOW) in the case of competitive awards and on the CDRLs of all contracts that require reporting, as outlined in Section C126.96.36.199 of the CSDR Manual. Contractors are required to respond to RFPs using the WBS on the approved CSDR Plan, or they may propose changes to the WBS that pertain to their specific solution. The DCARC requires that draft RFP language and draft CDRLs must be included along with the proposed approved CSDR Plan, 60 days prior to RFP release. Draft CSDR CDRLs (DD Form 1423-1) must be submitted to the DCARC 60 days prior to RFP Release. The documents below are example CDRLs for properly placing Cost and Software Data Reporting on contract:
Post Contract Award Meeting
Procedures and Documentation
The Post Contract Award Meeting Procedures should be used as guidelines for The Cost and Software Data Reporting (CSDR) Post Award Meeting, which is a collaborative discussion between industry and the government with respect to industry's approach to fulfilling their contractual obligations with 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: