Attachment_0001_CSDR_Plan.xls

USG Attachment Coversheet

Controlled by: the name of the Offeror company (not required if identified in the letterhead) Controlled by: identification of the office creating the document CUI Category: CTI, EXPT, SSEL Distribution Statement: E POC: name and phone number or email of POC

DISTRIBUTION STATEMENT E: Distribution authorized to the Department of Defense Components only; Proprietary Information (DFARS Limited/Restricted Rights); Export Control; date of determination is 18 February 2021. Other requests for this document shall be referred to the attention of the PM MCS Security Manager at: Program Executive Office Ground Combat Systems (PEO GCS), ATTN: SFAE-GCS-C, 6501 E. 11 Mile Road, Detroit Arsenal, MI 48397-5000.

WARNING - This document contains technical data whose export is restricted by the Arms Export Control Act (Title 22, U.S.C., Sec 2751, et seq.) or the Export Administration Act of 1979 (Title 50, U.S.C., App. 2401 et seq.), as amended. Violations of these export laws are subject to severe criminal penalties. Disseminate in accordance with provisions of DoD Directive 5230.25.

This proposal includes data that shall not be disclosed outside the Government and shall not be duplicated, used, or disclosed -- in whole or in part -- for any purpose other than to evaluate this proposal. If, however, a contract is awarded to this offeror as a result of -- or in connection with -- the submission of this data, the Government shall have the right to duplicate, use, or disclose the data to the extent provided in the resulting contract. This restriction does not limit the Government's right to use information contained in this data if it is obtained from another source without restriction. Source Selection Information -- See FAR 2.101 and 3.104.

Change Log

DD Form 2794, Pg 1 (METADATA)

PLEASE DO NOT RETURN YOUR COMPLETED FORM TO THE ABOVE ORGANIZATION.

Warren, MI 48397-5000

DD Form 2794, Pg 2 (REPORTING)

MAINT. &

REPAIR

PARTS

QUANTITY

DD Form 2794, Pg 3 (EVENTS)

DD Form 2794, Pg 4 (REMARKS)

1. In addition to the direction provided in the associated CSDR Data Item Descriptions (DIDs) and the CSDR Manual (DoDM 5000.04), the following instructions, requirements, and considerations found on this page/worksheet shall be utilized when collecting data and preparing CSDR submissions.

2. This CSDR Contract plan is intended to capture costs associated with the contract number(s) listed in block 9.b. The contractor shall capture and report any and all costs incurred in order to perform the scopes of work on the Contract irrespective of contract type (e.g., firm-fixed price, cost-plus fixed fee) or funding source (i.e., via contract, via contractor internal research & development funds).

3. Costs reported against this CSDR Plan shall be cumulative in nature (i.e., each submission shall report any and all costs incurred on and prior to the submission’s “AS OF DATE” (block 14.e)).

4. Other than the Resource Distribution Table, submission events associated with this CSDR Plan are classified as either "Initial", "Interim", or "Final" submissions as identified in block 14.d of this CSDR Plan.

i. Submission events marked "Initial" shall report the Contractor's total anticipated contract cost and resulting price using the maximum allowable contractor quantities, hours, or options (as applicable). For sealed bid contracts (i.e., contracts awarded under FAR Part 14) the reported FAC/EAC shall equal the value of the Contractor's sealed bid (using the maximum allowable contractor quantities, hours, or options (as applicable)). For negotiated contracts (i.e., contracts award under FAR Part 15) the reported FAC/EAC shall be equal in overall value to the Contractor's best and final offer (and consistent in distribution with any supporting cost and pricing data (e.g., basis of estimates, engineering build-ups) (using the maximum allowable contractor quantities, hours, or options (as applicable)). For all other contracts, the reported FAC/EAC shall be equal in overall value to the Contractor's final proposal and consistent in distribution with any supporting data provided to substantiate the contract's value, reasonableness, and/or realism (e.g., basis of estimates, engineering build-ups) (using the maximum allowable contractor quantities, hours, or options (as applicable)). No ATD costs are anticipated to reported on an "Initial" submission except for any certified precontract costs incurred prior to or on the date of contract award.

ii. "Interim" report submissions are any report that is not either an "Initial" or "Final" report. Reported ATD, EAC/FAC, and quantities on "Interim" submissions shall be prepared reflecting only the value of work, quantities, hours, or options (as applicable) awarded on the report's "As Of Date" (do not include costs for anticipated but not awarded scopes of work, quantities, hours, or options).

iii. Reported ATD, EAC/FAC, and quantities on "Final" submissions shall be prepared reflecting the value of work, quantities, hours, and options (as applicable) anticipated to be awarded on a contract and meet the conditions listed in block 15.c.i.4.

5. Regarding the WBS Structure (block 11): This CSDR Plan utilizes MIL-STD-881E as the baseline for its WBS which has been extended to provide additional insight into system(s) or subsystem(s) which the Government believes to be high-risk or high-technical-interest in accordance with DoD Manual 5000.04.

i. WBS Element Names (block 11.c) Ending with "1...n (Contractor Shall Specify)": The contractor shall extend and specify (i.e., include additional WBS elements determined by the contractor) in order to provide additional insight into the contractor's technical approach or design. The additional WBS elements shall be developed in accordance with the WBS guidelines included in MIL-STD-881E and DoD Manual 5000.04.

ii. The contractor may extend any WBS element to allow the contractor to provide additional insight into its technical solution. Any and all extensions or tailoring of the WBS shall be in accordance with guidelines included in MIL-STD-881E and DoD Manual 5000.04.

iii. If changes to the contract scope, hours, or options (as applicable) necessitate the need to revise or add additional WBS elements to remain in compliance with MIL-STD-881E and DoD Manual 5000.04, any associated contract cost/price changes related to the updated CSDR Plan or submission of revised CSDR deliverables, shall be included within the contract modification that awards the changed scope of work, hours, or options (as applicable).

b. Resource Distribution Table

1. Submissions of the Resource Distriubtion Table (RDT) are required under the following conditions:

i. An RDT shall be delivered seven calendar days before the “Cost and Software Data Reporting Readiness Review”. Prepare this submission of the RDT at FAC/EAC value and utilizing the instructions at Block15.a.4.i.This copy of the RDT will be used during the “Cost and Software Data Reporting Readiness Review” in order to finalize which subcontractors will be required to provide CSDR reporting via electronic submission of deliverables directly to the Defense Cost and Resource Center (DCARC) and which subcontractors may qualify for a CSDR direct reporting subcontractor waiver.

ii. An RDT shall be delivered within thirty calendar days of the contractor identifying that a subcontractor who, at the time of initial subcontractor award, was not anticipated to qualify for direct subcontractor CSDR reporting via electronic submission of deliverables directly to the DCARC but is subsequently anticipated to meet the CSDR direct reporting subcontractor threshold value due to changes to scopes of work, end-item design, subcontractor/supplier, or subcontract price changes since initial contract award (unless the newly identified subcontractor has already been issued a subcontractor reporting waiver associated with this contract).

c. Submission Dates

1. All CSDR deliverable “AS OF DATE[S]” and “DUE DATE[S]” listed in blocks 14.e and 14.f are identified for planning purposes only. Submission dates are subject to change and are determined in accordance with the event drivers as identified below:

i. Except for the initial submission, all “DUE DATE” requirements are equal to the “AS OF DATE” plus 60 calendar days. The initial submission's"DUE DATE" shall be 90 days after the identified "AS OF DATE". If the calculated “Due Date” does not fall on a regular business day, the “Due Date” will be the next regular business day on the contractor’s accounting calendar.

ii. Initial Submission: Submission events marked as an "Initial" submission in block 14.d. shall have an “AS OF DATE” as of the date of contract award.

iii. Interim Submission(s): Submission events marked as an "Interim" submission in block 14.d shall have an "AS OF DATE" based on the submission event name in block 14.c. For example, if the submission event name was "Contract Award Plus 24 Months" then the submission's "AS OF DATE" is the contract award date plus 24 calendar months. If the submission event name was "Complete Delivery of First Article Test Assets" then the submission's "AS OF DATE" would be the date the final First Artical Test Asset was delivered.

"iv. Final Submission(s): Submission events marked as ""Final"" submission in block 14.d shall have an ""AS OF DATE"" when the following conditions have been met:

1. Condition 1: All end items anticipated to be procured on the contract have been delivered and accepted by the government (e.g., as evidenced by a completed DD Form 250) or higher tier contractor in the case of a subcontractor.

2. Condition 2: 95% or more of all ATD total costs have been incurred relative to all costs the reporting entity expects to incur for each and every Order/Lot (defined in Data Group B, Item 4 of the approved FlexFile DID)."

d. Cost and Hour Report (FlexFile)

1. The contractor shall utilize the following mappings from its accounting system when preparing and submitting FlexFile Actual Cost-Hour Data:

i. {To be determined during the Post-Award CSDR Conference based on contractor's accounting system}

ii. {To be determined during the Post-Award CSDR Conference based on contractor's accounting system}

iii. {To be determined during the Post-Award CSDR Conference based on contractor's accounting system}

...n. {To be determined during the Post-Award CSDR Conference based on contractor's accounting system}

2. The contractor shall utilize and include the following mappings from its accounting system to the Actual Cost-Hour Data tags:

i. {To be determined during the Post-Award CSDR Conference based on contractor's accounting system} = Tag1

ii. {To be determined during the Post-Award CSDR Conference based on contractor's accounting system} = Tag2

iii. {To be determined during the Post-Award CSDR Conference based on contractor's accounting system} = Tag3

xxv. {To be determined during the Post-Award CSDR Conference based on contractor's accounting system} = Tag25

3. Order Lot Scope: Block 16 of this CSDR Plan is meant to capture the discrete Delivery Orders/Task Orders (as applicable) exercised on the contract. If a Delivery Order/Task Order (as applicable) is exercised on the contract but is not listed in block 16, the contractor shall submit the dollars and hours in the Cost and Hour Report (FlexFile) and the quantity information in the Quantity Report tagged using the name of the Delivery Order/Task Order (as applicable) utilized on the contract. The CSDR Plan will be updated to include the appropriate Delivery Order/Task Order (as applicable) name in block 16, after report submission, if required.

4. End Item Scope: Block 17 of this CSDR Plan is meant to capture the discrete hardware end items that are DD-250'ed, ordered, procured, or exercised (as applicable) on the contract. If an End Item is DD-250'ed, ordered, procured, or exercised (as applicable) on the contract but is not listed in block 17, the contractor shall submit the dollars and hours in the Cost and Hour Report (FlexFile) and the quantity information in the Quantity Report tagged using the name of the End Item utilized on the contract. The CSDR Plan will be updated to include the appropriate End Item name in block 17, after reprot submission, if required.

i. End Item ID 1: The "Common" end item tag shall be used to report costs and hours which are not incurred or directly attributable to an individual end item. For example, overarching program management costs and hours that are required, independent of the type or quantity of end items on contract would be tagged against the “Common” end item. Common hardware (i.e., identical/homogeneous part numbers) procured and integrated into multiple end items shall utilize the end item tag for the prime product they were integrated onto and shall not be tagged with the “Common” end item.

ii. End Item ID shall be reported against WBS with associated costs and hours attributed to the lowest level children WBS elements found beneath it.

"n. End Item ID n: Costs and hours attributed to the ""Spares Package(s)"" shall be reported against WBS 1.13 (Initial Spares and Repair Parts).

The contractor shall provide the following within the WBS Element Remarks (or via a supporting Excel or CSV file) for WBS Element 1.13 (Initial Spares and Repair Parts):

- Spares Package Nomenclature: Identify the nomenclature/title of the initial spares and repair parts package (e.g., Authorized Stoackage List 1, System Support Package for Test & Evaluation Support, FY21 Spares Order).

- Part Number: Include a listing of all contractor part numbers included within each Spares Package.

- Part Nomenclature: Include the contractor part nomenclature, for each contractor part number.

- National Stock Number (NSN) or National Item Identification Number (NIIN): Include the NSN or NIIN for each contractor part number. If a NSN or NIIN have not been assigned to a part number, utilize ""N/A"".

- Part Quantity: Report the quantity of parts included in each Spares Package(s), by contractor part number."

5. The contractor shall provide unit reporting for any given Order/Lot and End Item name as outlined in block 18 of this CSDR Plan. If Unit Reporting is selected in block18.c (Unit Reporting), it is expected that all touch labor costs and hours that are associated with the discrete units or sublots be tagged as Touch Manufacturing or Touch Maintenance as defined in DI-FNCL-82162, Data Group E, Item 7.

6. The contractor shall provide a description of the type and timing of all impacts to program schedule, incurred actual costs, and forecasted at complete costs, in process quantities, and delivered quantities which are directly attributable to the COVID-19 pandemic: provide general impacts within the Summary Remark; provide impacts to specific WBS Elements or Functional Elements within the WBS Element Definitions and Remarks by DD FORM 2794 WBS Element. If applicable, the contractor shall provide an explanation of any new charge codes, work packages, control accounts, pricing categories, or other methods explicitly utilized to capture impacts of COVID-19. Note any relevant information that could be used in the interpretation of the data. If applicable, the contractor shall utilize a “Tag” or the “Additional Data Field” referenced in Section B of the FlexFile DID (DI-FNCL-82162) to identify COVID-19 related data.

e. Period Of Performance & Additional Scope Of Work

1. If the Contract period of performance is extended by more than six months, or if the scope of work is modified to include work not otherwise covered by the CSDR Plan, the government may modify the CSDR Plan to require additional submission events and add additional WBS elements in order to ensure the accurate and complete collection of cost data associated with the modified contract. Depending on the scope and complexity of the contract modification, the contractor may be required to host or attend an additional Post-Award Cost and Software Data Reporting Conference to review the CSDR Plan changes and the contractor’s plan to collect and report costs associated with the additional scope of work.

f. Cost Accounting Standards (CAS) Disclosure Statement Differences

1. The contractor shall follow the accounting procedures specified in its latest approved CAS Disclosure Statement and with any clauses or requirements included in the contract. As part of the Cost and Software Data Reporting Readiness Review, the contractor shall identify any aspect(s) of its latest approved CAS Disclosure Statement which preclude or inhibit compliance with this CSDR Plan and DoD 5000.04 (CSDR Manual). The contractor shall identify any deviations from its CAS disclosure statement it intends to utilize to prepare CSDR submissions.

g. Nonrecurring/Recurring Segregation

1. The contractor shall utilize the specific definitions and requirements in the CSDR Manual (DoDM 5000.04) and the definitions in the DID for the Cost and Hour Report (FlexFile) report (DI-FNCL-82162) to segregate Recurring and Nonrecurring costs discretely and not as an aggregate.

h. 1921-3 CONTRACTOR BUSINESS DATA REPORT i.The Contractor Business Data Report shall be prepared by and for the business entity (e.g., business unit, segment, or site) responsible for submitting and defending Forward Pricing Rate Agreement (FPRA) with the government. Data for Future Years should be reflective of the number of years contained in the most current document (i.e., the FPRP or the FPRA). If the document applies to more than three future years, attach additional future year sheets as required. In the absence of these documents, estimates shall be provided for three future years.

i. The Contractor Business Data Report shall be prepared by and for the contractor's business entity (e.g., business unit, segment, or site) responsible for submitting the Forward Pricing Rate Proposal (FPRP) representing the basis for Forward Pricing Rate Agreement (FPRA) negotiations with the Government.

ii. A 1921-3 report shall be submitted annually at the end of the contractor's fiscal year.

iii. Data for Future Years shall be reflective of the number of years contained in the most current document, i.e., the FPRP or the FPRA. If the document applies to more than three future years, attach additional future year sheets as required. In the absence of these documents, estimates shall be provided for three future years.

i. COVID-19 Reporting

"1. The contractor shall provide a description of the type and timing of all impacts to program schedule, incurred actual costs, forecasted at complete costs, in process quantities, and delivered quantities, which are directly attributable to the COVID-19 pandemic.

Per the DIDs, note any relevant information that could be used in the interpretation of the data. Provide general or, if available, quantifiable contract impacts within the Summary Remarks. Provide impacts to specific WBS Elements or Functional Elements within the Remarks by DD FORM 2794 WBS Element. Provide impacts to the business unit within the Remarks of each 1921-3 submission. Organize impacts under a heading in the remarks that refers to “COVID-19 impacts”, or similar language, that segments this information from the rest of the remarks.

If applicable, the contractor shall provide an explanation of any new charge codes, work packages, control accounts, pricing categories, or other methods explicitly utilized to capture impacts of COVID-19.

If there are no impacts to report, then report there are no impacts in the Summary Remarks of each FlexFile and the Remarks of each 1921-3 submission."

2. Additional Data Fields #1-#12 (FlexFile)

i. If applicable, the contractor shall utilize a “Tag” or the “Additional Data Field” referenced in Section B of the FlexFile DID (DI-FNCL-82162) to identify COVID-19 related data.

i. WBS Configuration Management

"1. The WBS Dictionary is a living document and must match the technical content, cost content, and work content of each end item (see Block 17) for all WBS elements for each Cost and Hour (FlexFile) submission. The dictionary shall contain a disclosure statement detailing any differences between the CSDR reporting methodology and the reporting entity's Cost Accounting Standards. The dictionary shall include a section detailing how parts are procured under this contract and any limitations of the parts procurement cost data or allocation of cost data for the WBS element.

The reporting entity must maintain and update the WBS Dictionary throughout the life of the contract, IAW DI-FNCL-82162, if changes to the WBS occur, the reporting entity shall annotate and track changes by adding the “As of Date” of the submitted FlexFile report and indicate the changes to the WBS Index and Dictionary Definitions.

For WBS elements identified in block 11 of the CSDR plan that is not within the contract's scope of work, the reporting entity shall report in the dictionary that “This CSDR WBS element is not associated with this contract’s scope of work”, and zero costs will be associated for ATD and FAC for these WBS elements."

DRAFT DD FORM 2794 (PAGE 4), REMARKS, JANUARY 2019 PREVIOUS EDITION IS OBSOLETE

DD Form 2794, Pg 5 (SCOPE DEF)

(X if applicable)

DRAFT DD FORM 2794 (PAGE 5), INTRA-CONTRACT SCOPE, JANUARY 2019

DD Form 2794, Pg 6 (SRDR DEV)

DD Form 2794, Pg 8 (TECH RQTS)