DOD MANUAL 5000.04
C
OST AND SOFTWARE DATA REPORTING
Originating Component: Office of the Director, Cost Assessment and Program Evaluation
Effective: May 7, 2021
Releasability: Cleared for public release. Available on the Directives Division Website
at https://www.esd.whs.mil/DD/.
Reissues and Cancels: DoD Manual 5000.04, “Cost and Software Data Reporting (CSDR)
Manual,” November 4, 2011, as amended
Supersedes: Director, Cost Assessment and Program Evaluation Memorandum, “DoD
Cost Analysis Data Improvement,” January 9, 2017
Director, Cost Assessment and Program Evaluation Memorandum,
“Implementation of Data Reporting Requirements for Acquisition
Programs in Accordance with the National Defense Authorization Act
(NDAA) for Fiscal Year (FY) 2017,” February 16, 2018
Director, Cost Assessment and Program Evaluation Memorandum,
“Implementation of Cost Data Reporting Requirements for Middle Tier
Acquisition Programs,” August 30, 2018
Director, Cost Assessment and Program Evaluation Memorandum,
“Updated Implementation of Cost Data Reporting Requirements in
Accordance with Section 2334(g),” January 4, 2019
Deputy Director, Cost Assessment Memorandum, “Implementation of
Cost and Hour Report (FlexFile) and Quantity Data Reports Within the
Cost and Software Data Reporting (CSDR) System,” March 22, 2019
Approved by: Joseph R. Nogueira, Principal Deputy Director, Cost Assessment and
Program Evaluation
Purpose: In accordance with the authority in DoD Directive 5105.84, Section 2334(g) of Title 10,
United States Code, and DoD Instruction (DoDI) 5000.73, this issuance implements policy, assigns
responsibilities, and provides direction for developing, implementing, and operating the system to
collect cost and software, technical, and maintenance and repair parts data reports, collectively referred
to as cost and software data reports (CSDRs).
DoDM 5000.04, May 7, 2021
TABLE OF CONTENTS 2
TABLE OF CONTENTS
SECTION 1: GENERAL ISSUANCE INFORMATION .............................................................................. 3
1.1. Applicability. .................................................................................................................... 3
1.2. Policy. ............................................................................................................................... 3
SECTION 2: RESPONSIBILITIES ......................................................................................................... 4
2.1. Deputy Director for Cost Assessment (DDCA). ............................................................... 4
2.2. Director, Defense C ontract Audit Agency (DCAA). .................................................... 4
2.3. Director, Defense Contract Management Agency (DCMA). ........................................... 4
2.4. DoD Component Heads. ................................................................................................... 5
SECTION 3: GROUPS, OFFICES, AND BOARDS .................................................................................. 6
3.1. Cost Data Support Group (CDSG). .................................................................................. 6
3.2. DoD Program Management Offices (PMOs). .................................................................. 6
3.3. CWIPT. ............................................................................................................................. 7
3.4. Cost Reporting Standards Board. ...................................................................................... 8
SECTION 4: INFORMATION REQUIREMENTS ..................................................................................... 9
4.1. Reporting Requirements. .................................................................................................. 9
a. Intent. ............................................................................................................................. 9
b. Applicability. ................................................................................................................. 9
4.2. CSDR Deliverables. .......................................................................................................... 9
SECTION 5: COST DATA COLLECTION PROCESS ............................................................................ 11
5.1. CSDR Plan Development. .............................................................................................. 11
a. Notification of Need for CSDR Plan. .......................................................................... 11
b. CSDR Plan Format and Tools...................................................................................... 11
c. Preparing the CSDR Plan. ............................................................................................ 12
5.2. CSDR Plan Approval Process. ........................................................................................ 13
5.3. Implementation of CSDR Plan. ...................................................................................... 13
a. Solicitations and Subsequent Awards. ......................................................................... 13
b. Non-FAR Agreements. ................................................................................................ 14
c. Government-Performed Efforts. .................................................................................. 14
5.4. CSDR-RR. ...................................................................................................................... 15
5.5. CADE. ............................................................................................................................. 15
a. Content. ........................................................................................................................ 15
b. Registering with CADE. .............................................................................................. 16
5.6. CSDR Submission and Validation. ................................................................................. 16
GLOSSARY ..................................................................................................................................... 17
G.1. Acronyms. ...................................................................................................................... 17
G.2. Definitions. ..................................................................................................................... 18
REFERENCES .................................................................................................................................. 21
TABLES
Table 1. CSDR Deliverables ........................................................................................................ 10
DoDM 5000.04, May 7, 2021
SECTION 1: GENERAL ISSUANCE INFORMATION 3
SECTION 1: GENERAL ISSUANCE INFORMATION
1.1. APPLICABILITY.
This issuance applies to OSD, the Military Departments, the Office of the Chairman of the Joint
Chiefs of Staff and the Joint Staff, the Combatant Commands, the Office of Inspector General of
the Department of Defense, the Defense Agencies, the DoD Field Activities, and all other
organizational entities within the DoD (referred to collectively in this issuance as the “DoD
Components”).
1.2. POLICY.
DoDI 5000.73 establishes the requirement to collect accurate cost data to conduct realistic cost
estimates for DoD acquisition programs. Table 1 in DoDI 5000.73 establishes the dollar
thresholds and other requirements for cost data reporting. This issuance establishes the
procedures and processes for collecting the data.
DoDM 5000.04, May 7, 2021
SECTION 2: RESPONSIBILITIES 4
SECTION 2: RESPONSIBILITIES
2.1. DEPUTY DIRECTOR FOR COST ASSESSMENT (DDCA).
Under the authority, direction, and control of the Director of Cost Assessment and Program
Evaluation (CAPE), the DDCA:
a. Develops CSDR policies, procedures, and processing requirements.
b. Is the CSDR plan approval authority for all programs that exceed the acquisition category
(ACAT) I dollar threshold, regardless of program type, acquisition pathway, or ACAT/business
category (BCAT) designation.
c. Adjudicates DoD Component requests for data collection waivers. This authority cannot
be delegated.
d. Designates individual cost analysts from CAPE to be members of cost working integrated
product teams (CWIPTs).
e. Oversees the Cost Reporting Standards Board (CRSB) in accordance with DoDI 5000.73.
2.2. DIRECTOR, DEFENSE C ONTRACT AUDIT AGENCY (DCAA).
Under the authority, direction, and control of the Under Secretary of Defense
(Comptroller)/Chief Financial Officer, Department of Defense, the Director, DCAA:
a. Audits CSDR deliverables pursuant to applicable DCAA policies and at the CSDR plan
approval authority’s request.
b. Coordinates with CWIPTs when planning CSDR audits to identify any high-risk or
sensitive contracts that should be included in the audit sample.
c. Advises CWIPTs, if requested.
2.3. DIRECTOR, DEFENSE CONTRACT MANAGEMENT AGENCY (DCMA).
Under the authority, direction, and control of the Under Secretary of Defense for Acquisition and
Sustainment, the Director, DCMA:
a. Provides specific functional expertise to support DCAA audits, if requested.
b. Determines whether contractor business systems are able to provide proper cost
accounting and timely, accurate, and repeatable CSDR data.
c. Advises CWIPTs, if requested.
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SECTION 2: RESPONSIBILITIES 5
2.4. DOD COMPONENT HEADS.
The DoD Component heads, through their Service and Defense Agency Cost Agencies (SCAs):
a. Implement the processes and procedures in this issuance and, as appropriate, develop DoD
Component policy and guidance.
b. Review all DoD Component CSDR plans and plan changes to ensure usability,
consistency of resulting data, and adherence to the procedures in this issuance.
c. Are the CSDR plan approval authorities for all programs below the ACAT I dollar
threshold, regardless of program type, acquisition pathway, or ACAT/BCAT designation.
d. Designate individual cost analysts from the SCA to be CWIPT members.
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SECTION 3: GROUPS, OFFICES, AND BOARDS 6
SECTION 3: GROUPS, OFFICES, AND BOARDS
3.1. COST DATA SUPPORT GROUP (CDSG).
The CDSG is the division of CAPE responsible for facilitating the development of CSDR plans
and collecting, organizing, tracking, validating, and displaying data in an integrated web-based
application known as the Cost Assessment Data Enterprise (CADE). There are two divisions of
the CDSG:
a. The Defense Cost and Resource Center (DCARC) division manages CSDR data planning,
collection, organization, compliance, and validation.
b. The CADE division:
(1) Manages CADE (https://cade.osd.mil/), the internet technology system that serves as
the repository for CSDR data.
(2) Develops tools to facilitate CSDR data planning, collection, validation, and use.
3.2. DOD PROGRAM MANAGEMENT OFFICES (PMOS).
A PMO:
a. Is any DoD Component responsible for managing, overseeing, and executing funding
(either appropriated funding or working capital funds) for developing, procuring (either initial
procurement or procurement of spares or replacement parts), testing and evaluating, or sustaining
a DoD acquisition program at any phase of the lifecycle.
b. Notifies CAPE and the SCA of upcoming contracts or actions requiring CSDRs with
sufficient time to incorporate an approved CSDR plan into a solicitation (e.g., request for
proposal (RFP)) or agreement (e.g., military interdepartmental purchase request, memorandum
of agreement, statement of understanding) to formalize a government-performed effort, in
accordance with the guidance in Paragraph 5.1.a.
c. Works with other CWIPT members to prepare CSDR plans, plan revisions, and associated
CDRLs and scope of work language.
d. Works with the procuring contracting officer (PCO) to ensure the solicitation and its
associated contract include:
(1) The approved CSDR plan, CSDR-related CDRLs, scope of work language, and data
item descriptions (DIDs) pursuant to Section 252.234-7004 of the Defense Federal Acquisition
Regulation Supplement (DFARS); or
(2) Their equivalent for government-performed efforts.
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SECTION 3: GROUPS, OFFICES, AND BOARDS 7
e. Ensures that CSDR deliverables are submitted in a timely, accurate, and complete manner
by the reporting entity pursuant to approved CSDR plans.
f. Submits program resource distribution tables (RDTs) to CADE in accordance with the
DDCA recommended timeline.
g. Provides support to CWIPTs and designates individual cost analysts and other relevant
PMO representatives to be CWIPT members.
3.3. CWIPT.
A CWIPT:
a. Is a cross-organizational group responsible for:
(1) Preparing CSDR plans and plan revisions.
(2) Reviewing CSDR plan waiver requests.
(3) Reviewing CSDR-related CDRL and scope of work language.
(4) Providing recommendations to the CSDR plan approval authority.
(5) Reviewing CSDR submissions for completeness and accuracy.
b. Is chaired by a designated representative from the office of the CSDR plan approval
authority, unless that designated representative delegates that chairperson authority to a
representative from another organization on the CWIPT.
c. Is composed of team members from:
(1) PMO.
(2) SCA.
(3) DCARC.
(4) CAPE (whose participation is required for CSDR plans for which DDCA is the
approval authority, and optional for other CSDR plans).
(5) Other organizations, as needed and recommended by CAPE, the SCA, and the PMO.
d. For joint programs, must be composed of representatives from:
(1) PMO.
(2) Each of the SCAs representing a Service or Defense Agency participating in the joint
program, DCARC, and CAPE.
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SECTION 3: GROUPS, OFFICES, AND BOARDS 8
3.4. COST REPORTING STANDARDS BOARD.
The Cost Reporting Standards Board:
a. Creates and maintains standard CSDR plans, CSDR-related scopes of work, and CSDR-
related CDRLs for use in contracts to meet CSDR reporting requirements. These materials will
be available to CWIPTs when preparing and reviewing individual CSDR plans, plan revisions,
and waiver requests.
b. Identifies and recommends resolutions to CSDR implementation challenges and provides
policy recommendations to the CDSG.
c. Advises CWIPTs on the topics in Paragraph 3.4.a and b. and other cost data reporting
issues if requested.
d. Is composed of cost data collection experts from OSD CAPE, the SCAs, and other
organizations as requested by the DDCA, and chaired at the DDCA’s discretion.
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SECTION 4: INFORMATION REQUIREMENTS 9
SECTION 4: INFORMATION REQUIREMENTS
4.1. REPORTING REQUIREMENTS.
a. Intent.
(1) The intent of CSDRs is to capture expenditure, technical, and programmatic data on
efforts that are significant either for a current program or when a similar effort may be required
for a future program. The collected data is the primary data source utilized when completing
cost estimates.
(2) Programs, contracts, subcontracts, and agreements for government-performed efforts
are required to provide CSDRs based on all anticipated costs that individually or collectively
surpass the corresponding dollar thresholds established in DoDI 5000.73.
b. Applicability.
(1) The CSDR process is flexible and adaptable to every acquisition strategy,
ACAT/BCAT, sustainment strategy, contract type, ordering mechanism, and effort the DoD
implements.
(2) CSDR collection typically begins at the first formal decision point (e.g., Milestone
A) for all acquisition pathways, and extends throughout sustainment to the end of the program
lifecycle.
(3) For CSDR reporting purposes, the term “contract” (or “subcontract”) may refer to an
entire standalone contract, to a specific task or delivery order, to a series of tasks or delivery
orders, to a contract line item number, or to a series of line item numbers within a contract, and
includes Federal Acquisition Regulation (FAR), non-FAR agreements (e.g., other transaction
authority), and agreements for government-performed efforts.
(4) Table 1 in DoDI 5000.73 identifies the various dollar thresholds at which different
CSDR deliverables become required. The basis of comparison against program-level thresholds
is the government cost estimate for the program (e.g., CAPE Independent Cost Estimate, Service
Cost Position) the CWIPT considers. The basis of comparison against contract-, subcontract-,
and effort-level thresholds is the Independent Government Cost Estimate completed before RFP
release (or comparable estimate and event for non-FAR agreements or for government-
performed efforts), and not relative to a proposed, negotiated, or awarded contract value. CSDR
requirements included in the RFP are not automatically waived or removed from the RFP or
associated contracts if the proposed or awarded price falls below a threshold identified in
DoDI 5000.73, Table 1.
4.2. CSDR DELIVERABLES.
a. CSDR deliverables require a reporting entity to capture and report actual costs incurred in
order to perform the scopes of work (or equivalent) on contracts, subcontracts, and government-
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SECTION 4: INFORMATION REQUIREMENTS 10
performed efforts, irrespective of contract or agreement type (e.g., firm-fixed price, cost-plus
fixed fee, reimbursable order, direct citation) or funding source (e.g., via government-funded
contract line item number, via contractor internal research and development funds). The CSDR
plan associated with each contract, direct-reporting subcontract, and government-performed
effort includes the work breakdown structure that the reporting entity must use to capture and
report actual costs. Actual costs must also be captured and reported as either “recurring costs” or
“nonrecurring costs.” The CSDR plan may include additional requirements the reporting entity
is required to follow (e.g., collecting and reporting costs by unit, providing information on the
sequence in which units were built).
b. Table 1 provides information on CSDR deliverables, including the corresponding DID
that defines the data content, format, intended use, and preparation instructions. The DIDs and
forms are available on the CADE website at https://cade.osd.mil/policy/dids, along with
examples of CDRLs that show how to cite these DIDs in solicitations and contracts.
Table 1. CSDR Deliverables
CSDR Deliverables
Legacy
Form?
DID Number Form Number
Contract Work Breakdown Structure
Yes
DI-MGMT-81334D
N/A
Cost Data Summary Report
Yes
DI-FNCL-81565C
DD Form 1921
Functional Cost-Hour Report
Yes
DI-FNCL-81566C
DD Form 1921-1
Progress Curve Report
Yes
DI-FNCL-81567C
DD Form 1921-2
Sustainment Functional Cost-Hour Report
Yes
DI-FNCL-81992
DD Form 1921-5
Contractor Business Data Report
No
DI-FNCL-81765B
DD Form 1921-3
Cost and Hour Report (FlexFile)
No
DI-FNCL-82162
N/A
Quantity Data Report
No
DI-MGMT-82164
N/A
Technical Data Report
No
DI-MGMT-82165
N/A
Maintenance and Repair Parts Data
Report
No
DI-MGMT-82163
N/A
Software Development Report
No
DI-MGMT-82035A
DD Form 3026-1
Software Maintenance Report
No
DI-MGMT-82035A
DD Form 3026-2
Enterprise Resource Planning Software
Development Report
No
DI-MGMT-82035A
DD Form 3026-3
Resource Distribution Table
No
N/A
N/A
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SECTION 5: COST DATA COLLECTION PROCESS 11
SECTION 5: COST DATA COLLECTION PROCESS
5.1. CSDR PLAN DEVELOPMENT.
a. Notification of Need for CSDR Plan.
The PMO becomes aware of the need for a CSDR plan when preparing for an upcoming
acquisition decision point, solicitation, or equivalent for government-performed efforts. The
PMO must notify DCARC and the SCA of the need for a CSDR plan when it identifies a future
action which it estimates may meet the reporting requirements in DoDI 5000.73, leading to the
formation of a CWIPT to prepare a CSDR plan.
(1) Decision Point.
If a program is approaching a decision point that will result in a contract award or
initiation of a government-performed effort for which cost reporting is required, the PMO must
notify the SCA and DCARC of the potential need for a CSDR plan(s) at least 210 days before
the decision point for programs that are not exclusively using the middle tier of acquisition
(MTA) pathway. For programs that are exclusively using the MTA pathway, the PMO must
notify the SCA and DCARC of the potential need for a CSDR plan(s) as soon as there is
adequate definition of the program to initiate CSDR planning. Early engagement is encouraged
to allow for deliberate development and approval of the plan and to avoid delays to other parts of
program execution.
(2) Solicitation.
If a program is planning to release a solicitation, the PMO must notify the SCA and
CAPE of the need for a CSDR plan(s) at least 90 days before the planned solicitation release date
for contracts that are not part of an MTA pathway. For contracts that are part of an MTA
pathway, the PMO must notify the SCA and CAPE of the need for a CSDR plan(s) at least 21
days before the planned solicitation release date. Excluding a contract RDT, offerors will not be
required to submit CSDR deliverables as part of their proposal unless the CSDR deliverables are
a formally evaluated feature of the proposal.
b. CSDR Plan Format and Tools.
(1) Format.
The required format for the CSDR plan is the DD Form 2794, “Cost and Software Data
Reporting Plan.” The form and instructions for completing the form are available at
https://cade.osd.mil/policy/dd2794.
(2) Tools.
The CSDR plan is drafted, modified, and submitted using the CSDR Planning and
Execution Tool (also known as “cPet”), available for download at https://cade.osd.mil/tools/csdr-
tools, or the web-based version in CADE.
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SECTION 5: COST DATA COLLECTION PROCESS 12
c. Preparing the CSDR Plan.
After the PMO notifies CAPE and the SCA of the need for a CSDR plan, the CWIPT will
begin drafting the CSDR plan.
(1) The starting point for CSDR plan development is the appropriate commodity’s latest
CSDR Standard Plan, derived from Military Standard-881, available at
https://cade.osd.mil/policy/csdr-plan. The CWIPT will create a plan by adding or removing
reporting requirements (e.g., work breakdown structure elements, end-items, unit-level reporting
requirements) relative to the CSDR Standard Plan, resulting in a level of detail that is compliant
with Military Standard-881’s requirements.
(2) Subject matter experts from the PMO should provide advice to develop the cost
reporting requirements. If applicable, CSDR plans will include developmental, live fire, and
operational testing.
(3) The CWIPT will consider the available forms identified in Table 1. Forms marked
“No” under the “Legacy Form?” column are the most current and are the starting point when
preparing new plans. The CWIPT may recommend forms marked “Yes” under the “Legacy
Form?” column for use on established programs, and those forms will be approved for use on a
case-by-case basis.
(4) Prime contractors are required to flow down CSDR requirements to subcontractors
based on the reporting requirements established in DoDI 5000.73 and the relevant DFARS
clause(s) included on the prime contract. If the CWIPT is aware of subcontractors who are
expected to be direct-reporting subcontractors, the CWIPT will prepare the subcontractor CSDR
plan(s) as soon as possible, ideally at the same time as the CSDR plan for the prime contractor.
The subcontractor plan(s) will be available for distribution to the subcontractor(s) as early as
possible to enable effective cost data collection.
(5) Before including technical data reports or maintenance and repair parts data reports
in a CSDR plan, the PMO will consider whether different, contractually required deliverable(s)
(e.g., data provided in response to a CDRL) provide comparable information, and inform the
CWIPT of the existence of the deliverable(s). The CWIPT can recommend that the PMO-
identified deliverable(s) be collected and submitted to CADE instead of the technical data report
or maintenance and repair parts data report, or in addition to those reports if other PMO-
identified deliverable(s) provide only partial elements. If PMO-identified deliverable(s) are used
instead of technical data reports or maintenance and repair parts data reports, the CSDR plan’s
“Remarks” section must identify these deliverable(s) by CDRL number and title (or similar
identifying information). The submission instructions for the PMO-identified deliverable(s) will
be updated to require the reporting entity to submit the deliverable(s) to CADE, or the program
manager and DCARC will sign a memorandum of agreement to codify that arrangement. If the
program manager provides the documents, this arrangement will be documented in the CSDR
plan approval memo.
(6) A CWIPT member will upload the proposed CSDR plan to CADE for approval by
the CSDR plan approval authority.
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SECTION 5: COST DATA COLLECTION PROCESS 13
5.2. CSDR PLAN APPROVAL PROCESS.
a. Proposed CSDR plans are routed through DCARC for a final review by the Director,
DCARC and CSDR plan approval authority. The Director, DCARC or CSDR plan approval
authority may return a proposed plan to the CWIPT for revision.
b. The CSDR plan approval authority typically considers feedback from the CWIPT before
approving plans, but may unilaterally approve plans at their discretion. A representative from
each organization on the CWIPT may have an opportunity to vote on the plan in CADE before
approval. If the CSDR plan approval authority considers CWIPT feedback and their votes are
not unanimous, the CWIPT must document the reason(s) votes were not unanimous and provide
it to the CSDR plan approval authority for consideration.
c. Proposed CSDR plans and related documentation for urgent operational needs and the
MTA pathway must be approved within 21 days of notification of the need for a CSDR plan.
Proposed CSDR plans and related documentation for all other programs must be approved no
later than 30 days before solicitation release.
5.3. IMPLEMENTATION OF CSDR PLAN.
Irrespective of the underlying ordering mechanism (e.g., contract, agreement, military
interdepartmental purchase request, memorandum of agreement), acquisition strategy (e.g., sole
source or competitive), ACAT/BCAT designation, sustainment strategy, or contract type, the
program manager must ensure that approved CSDR plans and associated requirements (e.g.,
scopes of work, CDRLs, clauses) are included in solicitations and final agreements with external
organizations (e.g., contractors, government entities).
a. Solicitations and Subsequent Awards.
(1) The program manager and PCO must ensure that the approved CSDR plan,
associated scope of work language, CSDR-related CDRLs, and appropriate CSDR DFARS
clauses are included in solicitations and in awarded contracts that are expected to meet the
reporting requirements in DoDI 5000.73. CSDR requirements must be included in solicitations
so that reporting entities are aware of the CSDR requirement and can set up their data collection
systems so that CSDR deliverables will be in compliance with the approved CSDR plan’s
requirement.
(2) The program manager and PCO must notify the CWIPT if an offeror’s proposal takes
exception to the terms and conditions of a CSDR-related requirement. At the PCO’s discretion,
a CSDR readiness review (CSDR-RR, formerly known as the CSDR Post Award Conference)
may be held before contract award to allow the CWIPT and offeror(s) to clarify CSDR plan
requirements or identify potential CSDR plan revisions which, if approved by the CSDR plan
approval authority, will be incorporated by the PCO via solicitation amendment or at the time of
contract award. The program manager and PCO are not authorized to:
(a) Modify CSDR requirements in solicitations unless the CSDR approval authority
approves such modifications.
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SECTION 5: COST DATA COLLECTION PROCESS 14
(b) Remove, omit, or waive CSDR requirements unless such requirements are
waived by the Director of CAPE or by the DDCA if the Director of CAPE delegates waiver
approval authority to that level.
b. Non-FAR Agreements.
(1) Government-funded agreements not subject to the FAR (e.g., other transaction
authority) are subject to CSDR requirements. The program manager, government team, PCO,
and/or agreement officer must ensure that the approved CSDR plan, associated scope of work
language, requirements equivalent to CSDR-related CDRLs, and requirements equivalent to
appropriate CSDR DFARS clauses are included in solicitations, when publicizing for solutions,
and in awarded contracts or agreements that are expected to meet the reporting requirements in
DoDI 5000.73. CSDR requirements must be included in solicitations and when publicizing for
solutions so that reporting entities are aware of the CSDR requirement and can set up their data
collection systems so that CSDR deliverables will be in compliance with the approved CSDR
plan’s requirement.
(2) The program manager, government team, PCO, or agreement officer must notify the
CWIPT if an offeror’s or respondent’s proposal or solution takes exception to CSDR
requirements. A CSDR-RR may be held before contract or agreement award to allow the
CWIPT and offeror(s) to clarify CSDR plan requirements or identify potential CSDR plan
revisions which (if approved by the CSDR plan approval authority) will be incorporated by the
PCO or agreement officer. The program manager, government team, PCO, or agreement officer
is not authorized to:
(a) Modify CSDR requirements unless the CSDR plan approval authority approves
such modifications.
(b) Remove, omit, or waive CSDR requirements unless such requirements are
waived by the Director of CAPE, or by the DDCA if the Director of CAPE delegates waiver
approval authority to that level.
c. Government-Performed Efforts.
(1) The program manager must ensure that the approved CSDR plan, associated scope of
work language, requirements equivalent to CSDR-related CDRLs, and requirements equivalent
to appropriate CSDR DFARS clauses are included in agreements for government-performed
efforts expected to meet the reporting requirements in DoDI 5000.73. Alternatively, at the
CSDR plan approval authority’s discretion, CSDR requirements may be implemented through a
memorandum of agreement among the CSDR plan approval authority, the relevant PMO, and the
reporting government entity. CSDR requirements must be considered early in the government-
performed effort planning process so that reporting entities are aware of the CSDR requirement
and can set up their data collection systems so that CSDR deliverables will be in compliance
with the approved CSDR plan’s requirement.
(2) A CSDR-RR may be held before an agreement for government-performed efforts to
clarify CSDR plan requirements or to identify potential CSDR plan revisions which, if approved
DoDM 5000.04, May 7, 2021
SECTION 5: COST DATA COLLECTION PROCESS 15
by the CSDR plan approval authority, will be incorporated into the agreement. The program
manager is not authorized to:
(a) Modify CSDR-related requirements unless the CSDR plan approval authority
approves such modifications.
(b) Remove, omit, or waive CSDR-related requirements unless such requirements are
waived by the Director of CAPE, or by the DDCA if the Director of CAPE delegates waiver
approval authority to that level.
5.4. CSDR-RR.
a. The CSDR plan, requirements, and data collection methodology must be discussed at the
CSDR-RR in accordance with Section 242.503-2 of DFARS. The timing of the CSDR-RR is at
the PCO’s discretion, but should occur as early as possible, possibly before contract award if the
PCO permits.
b. At the CSDR-RR, the reporting entity and CWIPT will resolve concerns or questions
about the CSDR plan, its content, its planned deliverables, the report approval process, and
subcontractor flow-down requirements.
c. The CWIPT will consider the standard questions outlined in the CSDR-RR Guide and
other applicable guides or instructions available on the CADE website at https://cade.osd.mil/.
d. Proposed changes to the CSDR plan discussed during the CSDR-RR will be incorporated
into a proposed CSDR plan revision and forwarded to DCARC and the CSDR plan approval
authority for review. The PCO will place the revised requirements on contract only after
approval by the CSDR plan approval authority, either in the base contract award or in a
subsequent contract modification.
5.5. CADE.
CADE is a secure web-based information system that hosts the controlled unclassified CSDR
repository, the Defense Acquisition Cost Information Management System, and the forward
pricing rate library. CADE also contains a selected acquisition report database, a contracts
database, data analytics capabilities, and a library containing cost estimating content such as cost
analysis requirement descriptions and cost estimates. CADE is access-controlled, and available
through the public-facing CADE Portal website at https://cade.osd.mil/.
a. Content.
CADE includes:
(1) CSDR content, including supporting CSDR materials such as CSDR plans, work
breakdown structure dictionaries, RDTs, DIDs, and CSDR validation memos.
DoDM 5000.04, May 7, 2021
SECTION 5: COST DATA COLLECTION PROCESS 16
(2) Various implementation guides and instructions for planning, collecting, reviewing,
and validating CSDR submissions.
b. Registering with CADE.
Prospective users may request a CADE account by registering through the CADE Portal
website at https://cade.osd.mil/ with a DoD-issued Common Access Card, an External
Certification Authority certificate, or a user name and password. During the registration process,
users will specify requested roles (e.g., analyst, submitter, reviewer). After the registration
information has been verified and trust has been established, the CDSG will create a CADE user
account, authorize the approved roles, and provide instructions to the user via e-mail. All CADE
user accounts must be renewed annually.
5.6. CSDR SUBMISSION AND VALIDATION.
a. Controlled unclassified CSDRs must be submitted to the CADE Submit-Review System
in accordance with the required format and timeline in the CSDR plan.
b. PMOs or organizations that cannot submit CSDRs to CADE for classification reasons
must work with CAPE to develop a CAPE-approved alternative method to collect and store these
reports for appropriately cleared analysts to use when needed. For data that is classified but can
be stored in a CAPE repository approved for the appropriate level of classified data, the PMO
must submit CSDRs to CAPE pursuant to the submission schedule in the CSDR plan.
c. Upon receipt of controlled unclassified CSDRs in the CADE Submit-Review System, the
reports are processed in accordance with the established routing sequence for review and
approval, which may differ for programs that exceed the ACAT I dollar threshold versus other
programs.
d. Within 30 days of receipt, reviewers identified in CADE’s established routing sequence
must finalize their review, provide validation results of the submitted CSDRs, and determine
whether to accept or reject the reports.
(1) If DCAA or DCMA finds faults in a contractor’s accounting system that cause
CDSG to question its data report validation, CDSG will delay processing current and future data
reports from the specified contractor until the concerns are remedied and the report is
resubmitted.
(2) If a CSDR deliverable is rejected, the PMO or contractor must resubmit the corrected
report(s) within 30 days of the rejection date unless correspondence with CDSG results in a
formal change to this requirement (e.g., approved CSDR plan revision and subsequent contract
modification). Late resubmissions are considered in the CDSG assessment of program CSDR
performance in OSD management oversight.
DoDM 5000.04, May 7, 2021
GLOSSARY 17
GLOSSARY
G.1. ACRONYMS.
A
CRONYM
M
EANING
ACAT
acquisition category
BCAT
business category
CADE
Cost Assessment Data Enterprise
CAPE
Cost Assessment and Program Evaluation
CDRL
contract data requirements list
CDSG
cost data support group
CSDR
cost and software data report
CSDR-RR
cost and software data report-readiness review
CWIPT
cost working integrated product team
DCAA
Defense Contract Audit Agency
DCARC
Defense Cost and Resource Center
DCMA
Defense Contract Management Agency
DDCA
Deputy Director for Cost Assessment
DFARS
Defense Federal Acquisition Regulation Supplement
DID
data item description
DoDI
DoD instruction
FAR
Federal Acquisition Regulation
MTA
middle tier of acquisition
PCO
procuring contracting officer
PMO
program management office
RDT
resource distribution table
RFP
request for proposal
SCA
Service and Defense Agency Cost Agency
ST&E
system test and evaluation
DoDM 5000.04, May 7, 2021
GLOSSARY 18
G.2. DEFINITIONS.
These terms and their definitions are for the purpose of this issuance.
T
ERM
EFINITION
actual costs
standard or predetermined costs. Estimated actual costs may be used
for actual costs that have not been recorded in the books of record,
when based on verifiable records such as invoices and journal
vouchers that have not yet been accrued in the books of record, to
ensure all valid costs are included. Actual costs to date include cost
of direct labor, direct material, and other direct charges specifically
identified to appropriate control accounts as incurred, and any
overhead costs and general administrative expenses allocated to
control accounts.
anticipated costs
procurement, long lead materials, multiyear procurement, inter-
division or inter-company work orders, foreign military sales, and
warranties.
contract
plus all expected authorized contract changes) and is based on the
assumption that all contract options will be exercised. If an indefinite
delivery, indefinite quantity contract, a basic ordering agreement, a
blanket purchase agreement, or a similar type of contract is estimated
to exceed the designated threshold in total, the CWIPT will determine
which individual task or delivery orders require CSDRs and if
CSDRs are required at the total contract level. The FlexFile,
however, allows for data collection of multiple orders.
day
direct-reporting
subcontractor
Government. In some instances, the subcontractor may be a
government entity such as in public/private partnerships between
government and industry for depot activities.
government-
performed efforts
organization, or other organization serves as a developer, a primary
integrator, tester, maintainer, or sustainer of some portion of the
system. This includes public-private partnerships using workshare,
direct sale or lease agreement approaches.
DoDM 5000.04, May 7, 2021
GLOSSARY 19
T
ERM
EFINITION
nonrecurring costs
costs that generally do not vary with the quantity being produced or
maintained, irrespective of system life cycle phase and the
appropriation. Nonrecurring cost categories include product design
and development activities, including those for modifications; system
test and evaluation (ST&E) including ST&E for modifications;
tooling; pre-production or pre-maintenance activities; design and
development of support equipment, training, and data; and certain
elements of systems engineering and program management.
Examples of product design and development activities include
preliminary, critical, prototype, and test article design activities and
software design and maintenance, regardless of whether the purpose
is to correct deficiencies or add capabilities. (The CWIPT can
require the contractor to classify software maintenance costs as
recurring if a determination is made that such costs are significant for
cost-estimating purposes and can reasonably be accounted for by the
contractor). Examples of ST&E activities include test articles built
for testing purposes only (i.e., units that are not production-
representative) such as test stands, wind tunnel models, and bench
and coupon test articles; structural development, static, fatigue,
software, and ballistics testing; stress analysis; flight, ground, or sea
testing of system properties; redesign as a result of testing; and
retesting efforts. Examples of nonrecurring tooling activities include
special test equipment, special tooling, procurement of initial and rate
tooling, tool replacement (with the exact same tool), and tool
modification (to accommodate product configuration changes).
Examples of pre-production activities include production planning
and production line or maintenance line set-up. Examples of
nonrecurring support equipment, training, and data activities include
initial equipment design and test efforts, test program sets, initial
courseware development, and simulator development. Systems
engineering and program management activities occur throughout the
system life cycle and are supportive in nature; as such, these costs
take on the characteristics of the underlying activities being
performed. Examples of nonrecurring systems engineering and
program management activities include system development and
design, testing, planning, organizing, and monitoring activities.
RDT
responsibility and the anticipated price to complete work associated
with each work breakdown structure element.
DoDM 5000.04, May 7, 2021
GLOSSARY 20
T
ERM
EFINITION
recurring cost
that may vary with the quantity being produced or maintained,
irrespective of system life cycle phase and appropriation. Recurring
cost categories include procurement, and production and maintenance
activities; acceptance testing; maintenance and support equipment,
training, and data; test articles built to an operational configuration;
and certain elements of systems engineering and program
management. Examples of procurement and production activities
include fabrication; assembly; procurement of raw materials,
purchased parts and equipment, and major and minor subcontracts;
integration; installation and checkout; and quality assurance
(inspection efforts). Examples of recurring maintenance and support
activities include product and tooling maintenance (to restore a
product or tool to its original condition); production of support and
training equipment, initial spares, repairable items and simulators;
reproduction of maintenance or technical data; and courseware
updates. Recurring test articles are only those units built to a
completed operational configuration, including full-scale, fatigue,
static, and avionics equipment test articles. Systems engineering and
program management activities occur throughout the system life
cycle and are supportive in nature; as such, these costs take on the
characteristics of the underlying activities being performed.
Examples of recurring systems engineering and program
management activities include sustaining engineering, logistics
support, planning, organizing, monitoring, and reporting activities.
reporting entity
provide a CSDR deliverable.
subcontract
contract calling for work or for the material required for the
performance of one or more prime contracts. It usually covers
procurement of major components or subsystems that require the
subcontractor to do extensive design, development, engineering, and
testing to meet a prime contractor’s procurement specifications. All
efforts by a particular company are included when calculating
DoDM 5000.04, May 7, 2021
REFERENCES 21
REFERENCES
Cost Assessment and Program Evaluation, “Cost and Software Data Reporting – Readiness
Review (CSDR-RR) Guide,” current edition
1
Defense Contract Audit Agency Contract Audit Manual 7640.1, current edition
Defense Federal Acquisition Regulation Supplement, current edition
Department of Defense Standard Practice, Military Standard 881, “Work Breakdown Structures
for Defense Materiel Items,” current edition
Director of Cost Assessment and Program Evaluation Memorandum, “Reorganization of Cost
Assessment and Program Evaluation,” February 16, 2018
DoD Directive 5105.84, “Director of Cost Assessment and Program Evaluation,” August 14,
2020
DoD Instruction 5000.73, “Cost Analysis Guidance and Procedures,” March 13, 2020
Federal Acquisition Regulation, current edition
2
FlexFile and Quantity Implementation Guide
2
United States Code, Title 10, Section 2334
1
https://cade.osd.mil/
2
https://www.acquisition.gov/browse/index/far