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DD FORM 1423-1, FEB 2001

CONTRACT DATA REQUIREMENTS LIST

(1 Data Item)

PREVIOUS EDITION MAY BE USED.

Form Approved OMB No. 0704-0188

The public reporting burden for this collection of information is estimated to average 110 hours per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing the burden, to Department of Defense, Washington Headquarters Services, Directorate for Information Operations and Reports (0701-0188), 1215 Jefferson Davis Highway, Suite 1204, Arlington, VA 22202-4302. Respondents should be aware that notwithstanding any other provision of law, no person shall be subject to any penalty for failing to comply with a collection of information if it does not display a currently valid OMB control number. Please DO NOT RETURN your form to the above address. Send completed form to the Government Issuing Contracting Officer for the Contract/PR No.

listed in Block E.

A. CONTRACT LINE ITEM NO. B. EXHIBIT C. CATEGORY:

TDP ________ TM _______ OTHER

D. SYSTEM/ITEM E. CONTRACT/PR NO. F. CONTRACTOR

1. DATA ITEM NO. 2. TITLE OF DATA ITEM 3. SUBTITLE

4. AUTHORITY (Data Acquisition Document No.) 5. CONTRACT REFERENCE 6. REQUIRING OFFICE

7. DD 250 REQ

8. APP CODE

9. DIST STATEMENT

REQUIRED

10. FREQUENCY

11. AS OF DATE

12. DATE OF FIRST SUBMISSION

13. DATE OF SUBSEQUENT

SUBMISSION

14. DISTRIBUTION

a. ADDRESSEE

b. COPIES

Draft Final

Reg Repro

15. TOTAL

16. REMARKS

17. PRICE GROUP

18. ESTIMATED

TOTAL PRICE

G. PREPARED BY H. DATE I. APPROVED BY J. DATE

Page of Pages

Contractors shall be required to submit 1921-3 Contractor Business Data Report on an annual basis within 60 days subsequent to the end of the contractor's fiscal year for the life of the contract in accordance with DI-FNCL-81765C. Only one report is required to be completed and submitted by each FPR (Forward Pricing Rate) unit (e.g., plant, site, business unit) per year, independent of the number of contracts within the FPR unit which contain this CDRL item. The Contractor Business Data Report is to be prepared by and for the business entity (e.g., plant, site, or business unit) responsible for submitting the Forward Pricing Rate Proposal (FPRP) representing the basis for Forward Pricing Rate Agreement (FPRA) negotiations with the government. In the absence of a FPR requirement, the term “FPR unit” should be interpreted for reporting purposes as “business unit” as defined in the FAR.

All 1921-3 reports shall be submitted electronically using the 1921-3 & FPR Submit-Review System. The required form and file type for each 1921-3 report is specified in its Data Item Description (DID) located here: https://cade.osd.mil/ csdrreportingguidance/dids.html . Data submitters must register through the CADE website (https://cade.osd.mil) and possess a DoD-approved ECA digital certificate or a DoD-issued CAC to obtain a CADE Portal account and be authorized to upload CSDR content. Users can obtain access by submitting user information about themselves and their organizations to the CADE Portal and requesting a CSDR submitter user role. After the registration information has been verified, CAPE shall authorize the user account and requested role. All CADE Portal accounts need to be renewed at least annually.

CSDR requirements contained in their prime contracts to all subcontractors with an anticipated eventual contract value expected to exceed $250M unless given relief by the Government. This includes requiring subcontractors to electronically report directly to CAPE using the CSDR Submit-Review System. If the company is foreign to the United States or if the business units are based solely on MTA program contracts they are not required to report a 1921-3.

16. REMARKS (Continued)

The public reporting burden for this collection of information is estimated to average 110 hours per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing the burden, to Department of Defense, Washington Headquarters Services, Directorate for Information Operations and Reports (0701-0188), 1215 Jefferson Davis Highway, Suite 1204, Arlington, VA 22202-4302. Respondents should be aware that notwithstanding any other provision of law, no person shall be subject to any penalty for failing to comply with a collection of information if it does not display a currently valid OMB control number. Please DO NOT RETURN your form to the above address. Send completed form to the Government Issuing Contracting Officer for the Contract/PR No.

Subcontractor Reporting: Prime contractors shall ensure CSDR requirements contained in their prime contracts are flowed down to all subcontractors with an anticipated eventual contract value greater than $20M unless given relief by the Government. This flow down includes requiring subcontractors to electronically report directly to CAPE using the CSDR Submit-Review System.

The prime contractor shall be required to work with the CWIPT and all appropriate subcontractors to prepare separate subcontract CSDR plans for submission to the CAPE for DDCA approval.

The Office of the Secretary of Defense (OSD) Cost Assessment & Program Evaluation (CAPE) may use a CADE management support contractor to review the data submitted under this CDRL to ensure contractual requirements are met and to facilitate distribution of the data to authorized Government users (hereinafter referred to as "the support contractor"). This data may include information that is considered a trade secret, proprietary, business sensitive, or otherwise protected pursuant to law or regulation (hereinafter referred to as “protected information”). Execution of this contract by the contractor is considered consent to CAPE's permitting access to any information, irrespective of restrictive markings or the nature of the information submitted, by its CADE management support contractor for the limited purpose of executing its CADE management support contract responsibilities.

The public reporting burden for this collection of information is estimated to average 110 hours per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing the burden, to Department of Defense, Washington Headquarters Services, Directorate for Information Operations and Reports (0701-0188), 1215 Jefferson Davis Highway, Suite 1204, Arlington, VA 22202-4302. Respondents should be aware that notwithstanding any other provision of law, no person shall be subject to any penalty for failing to comply with a collection of information if it does not display a currently valid OMB control number. Please DO NOT RETURN your form to the above address. Send completed form to the Government Issuing Contracting Officer for the Contract/PR No.

Subcontractor Reporting: Prime contractors shall ensure CSDR requirements contained in their prime contracts are flowed down to all subcontractors with an anticipated eventual contract value greater than $20M unless given relief by the Government. This flow down includes requiring subcontractors to electronically report directly to CAPE using the CSDR Submit-Review System.

The prime contractor shall be required to work with the CWIPT and all appropriate subcontractors to prepare separate subcontract CSDR plans for submission to the CAPE for DDCA approval.

The Office of the Secretary of Defense (OSD) Cost Assessment & Program Evaluation (CAPE) may use a CADE management support contractor to review the data submitted under this CDRL to ensure contractual requirements are met and to facilitate distribution of the data to authorized Government users (hereinafter referred to as "the support contractor"). This data may include information that is considered a trade secret, proprietary, business sensitive, or otherwise protected pursuant to law or regulation (hereinafter referred to as “protected information”). Execution of this contract by the contractor is considered consent to CAPE's permitting access to any information, irrespective of restrictive markings or the nature of the information submitted, by its CADE management support contractor for the limited purpose of executing its CADE management support contract responsibilities.

DATA ITEM DESCRIPTION

Title: CONTRACTOR BUSINESS DATA REPORT (CBDR)

Number: DI-FNCL-81765C Approval Date: 20210324

AMSC Number: 10225 Limitation:

DTIC Applicable: No GIDEP Applicable: No

Preparing Activity: CAPE Project No: FNCL-2020-001

Use/Relationship: For background and detailed requirements related to Contractor Business Data Report

(1921-3), refer to DoD 5000.04-M-1, “Cost and Software Data Reporting (CSDR) Manual.”

The “Contractor Business Data Report,” is used by contractors to submit: (1) direct and indirect actual cost data on Government contracts and (2) proposed direct and indirect cost data in response to

Government solicitations according to Defense Federal Acquisition Regulations Supplement (DFARS) sections 234.7100, 234.7101, 242.503-2, 252.234-7003, and 252.234-7004.

This Data Item Description (DID) summarizes the format for the1921-3 data model and provides preparation instructions.

This DID supersedes DI-FNCL-81765B.

Requirements:

1. References. All references below will be made available at https://cade.osd.mil/policy.

a. DoD 5000.73, “Cost Analysis Guidance and Procedures,” (current version).

b. DoD 5000.04-M-1, “Cost and Software Data Reporting (CSDR) Manual,” (current version).

c. CSDR DD Form 2794 Template and Process (current version).

d. Contractor Business Data Report (CBDR) 1921-3 Data Model (current version).

2. Format. All data in sections A through H shall be submitted electronically in accordance with the

CAPE-approved 1921-3 data model, unless an alternative format has been specified in the contract requirements. The data submitted should be consistent with the forward pricing rates.

The 1921-3 must be submitted as a stand-alone Excel-compatible file to the CADE’s secure Web site using the 1921-3 and FPR Submit-Review System. Uploading requires the use of either a DoD

Common Access Card (CAC) or a DoD-approved External Certificate Authority (ECA) Certificate.

See the CADE Web site (https://cade.osd.mil) for certificate and other submission instructions.

3. Implementation. The CBDR requirement applies to both prime contractors and subcontractors that have other CSDR requirements. Contractors are responsible for implementing CSDR requirements on all subcontracts that meet the reporting thresholds (see DoD Instruction 5000.73, Table 1, “Cost Data

Reporting Requirements”).

Preparation Instructions:

1. General Instructions.

https://cade.osd.mil/

DI-FNCL-81765C

a. All currency shall be reported with at least the precision of whole U.S. dollars. All hours shall be reported with at least the precision of whole hours. (In other words, fractions of dollars and/or hours are allowed. Do not report in thousands of dollars and/or hours.)

b. 1921-3 reporting is not required for companies foreign to the United States.

c. The 1921-3 is to be prepared by the business entity (e.g., plant, site, or business unit) who has received the requirement on any CSDR contract plan. This business entity may or may not be responsible for submitting a Forward Pricing Rate Proposal (FPRP), representing the basis for negotiating the Forward Pricing Rate Agreement (FPRA) with the U.S. Government. If the business entity does submit an FPR within the same fiscal year for the contractor, then the 1921-3 must align with the rate categories provided in the FPR. If different sites for a business entity have different rates, data must be reported discretely by site.

d. The 1921-3 report is to be submitted annually, as of the end of the business entity’s fiscal year.

The report is due 60 days subsequent to the end of the contractor's fiscal year. The previous year’s actuals do not need to be certified, but should be updated to certified actuals in the following year’s report. If there are issues with providing non-certified actuals, contact the Defense Cost and Resources Center (DCARC).

e. If the submission is classified, contact the Defense Cost and Resources Center (DCARC) for special processing instructions. If the use of a proprietary disclosure statement is required, it should be inserted in the Metadata tab.

f. The data reported in Sections E (Overhead Expense Details) and F (Overhead Base Details) should roll-up into the data reported in Section D (Overhead Rate Summary).

g. All dollars should be reported in then-year.

2. Metadata.

a. Item 1. Contractor Name.

b. Item 2. Contractor Address (including ZIP code).

c. Item 3. Business Entity.

d. Item 4. Point of Contact (Last Name, First Name, Middle Initial).

e. Item 5. Point of Contact (Department).

f. Item 6. Point of Contact (Telephone Number, including Area Code).

g. Item 7. Point of Contact (Email Address).

h. Item 8. Date Prepared (YYYYMMDD).

i. Item 9. Rate Projections Source(s) (Forward Pricing Rate Number) and Date (YYYYMMDD).

j. Item 10. Reporting Calendar. Provide at a minimum the last two years of actuals and projections for the years reflected in the business unit’s current FPRA/FPRP. The business entity is encouraged to provide actuals as far back as possible. If the business entity does not submit an

FPR, then provide data which includes the number of years in the business entity’s forecast.

i. Year. Designate the year in four digits, for example, “2018.”

ii. Year Start. The first day within the designated year. Use the appropriate numeric format. For example, January 1, 2018, would be shown as “20180101.”

iii. Year End. The last day within the designated year. Use the appropriate numeric format. For example, December 31, 2018, would be shown as “20181231.”

iv. Latest Complete Fiscal Year. Mark “X” if the Year is the “Latest Complete Fiscal Year,” referring to the company’s most recently completed year for financial reporting. Only one year will be marked. Years including and before the “Latest Complete Fiscal Year” contain actual values while years after the “Latest Complete Fiscal Year” are forecasted values.

3. Reported Data.

a. Section A. Business Entity Cost Summary. Report the total costs actually incurred or forecasted to be incurred by the business entity according to the following categories. Do not omit any business entity costs from this section. Do not include the same cost in two different categories.

i. Cost Type. Enter one of the following. Specify where fringe costs are reported in the Data

Dictionary.

(1) Direct Labor.

(2) Direct Materials.

(3) Other Direct Costs (ODC).

(4) Overhead.

(5) G&A.

(6) Unallowable.

(7) Other (specify). If necessary, enter the name of other categories of business unit costs not captured in Items 1-6 above. If there are multiple other categories, please insert additional items as needed and specify their names. Descriptions regarding the cost contents in each cost type must be provided in the Data Dictionary.

(8) Total Business Entity Costs. Items 1-7 will sum to Item 8, Total Business Entity Costs.

ii. Year. See definition for Metadata Item 2.j.

iii. Values. Enter total dollars experienced for each cost type.

b. Section B. Revenue Summary. The total actual and forecasted business unit revenues.

i. Year. See definition for Metadata Item 2.j.

ii. Values. Enter the total revenue in dollars.

c. Section C. Direct Labor Rate Summary. Provide straight-time dollars per hour for each direct labor category. Report straight-time direct labor rates, excluding fringe rates and overtime. If rates vary by location, direct labor rates should be grouped/identifiable by location.

i. Direct Labor Rate Category. Enter the direct labor categories managed by business entity. If the business entity provides an FPRP or FPRA document, then the direct labor categories reported here must be consistent with the categories in the FPR process.

ii. Year. See definition for Metadata Item 2.j.

iii. Values. Provide Dollars per Hour.

d. Section D. Overhead Rate Summary.

i. Business Unit Overheads. For each overhead (including fringe and G&A overheads) managed by the business entity, provide the base, expense (pool), and rate values. If the business entity provides an FPRP or FPRA document, then the overhead categories and rates reported here must be consistent with the overhead categories provided in the FPR process.

Specify where fringe costs are reported in the data dictionary. Exclude unallowable costs.

ii. Base, Expense, and Rate. Provide the base, expense (pool), and rate values for each overhead.

iii. Year. See definition for Metadata Item 2.j.

iv. Value. For each overhead, provide the base, expense, and rate using the appropriate measure of hours, dollars, or percentage rate.

e. Section E. Overhead Expense Details. Identify the expense dollars for each overhead identified in

Section D, further identified by component categories tracked by the business entity. Where applicable, Internal Research and Development costs must be identified separately for each overhead. For fringe overheads, retirement and medical costs should be identified separately. For overheads other than fringe and G&A overheads, also provide indirect labor Hours as well as indirect Dollars.

i. Business Unit Overheads. See definition for 3.d.i.

ii. Overhead Expense Details/Components. Provide breakdown of overhead categories by components tracked by the business entity.

iv. Values. For each overhead expense component, provide the expense dollars. Also provide indirect hours for all overheads except fringe and G&A overheads.

f. Section F. Overhead Base Details. Identify the base dollars and hours for each overhead

(excluding fringe and G&A Overheads) identified in Section D, further identified by buyer and program name. The contractor must further identify costs by other DoD programs, by other government programs, and by commercial programs. Exclude unallowable costs.

i. Business Unit Overheads. See definition for 3.d.i.

ii. Buyer.

(1) DoD Program Buyer. For all business entity work identified by a specific DoD program in the “Program Name” data item, enter the buying agency from the list below:

• Army.

• Navy.

• Marines.

• Air Force.

• Missile Defense Agency.

• DoD.

• Other (Specify). If none of the above, specify the DoD buying agency. Do not enter

“Other.”

(2) Other DoD. All remaining DoD effort and projected new DoD business that is not associated with the DoD programs/projects associated with one of the DoD Programs which are listed as a “Specified DoD Program.” The contractor must include the names of the programs and the total costs incurred by each cost category in Section I for the fiscal year of the 1921-3 report.

(3) Other Government. Work for government agencies other than the DoD that is being performed in the same business entity. If costs for “Other Government” are greater than five percent of the total direct labor dollars, the contractor must include the names of the programs and the total costs incurred by each cost category in Section I for the fiscal year of the 1921-3 report.

(4) Commercial. Commercial work that affects the calculation of DoD overhead rates in the business entity. If costs for “Commercial” are greater than five percent of the total direct labor dollars, the contractor must include the names of the programs and the total costs incurred by each cost category in Section I for the fiscal year of the 1921-3 report.

iii. Program Name. Enter the DoD programs (regardless of Acquisition Category (ACAT) level) identified in Section F Base Details above. If the contractor has fewer than ten DoD programs, then it should report all of its DoD programs. It is encouraged that more than ten programs be identified. Include all contracts and projects associated with the DoD program.

For example, if a contractor has eighteen contracts for a single DoD program—including efforts for spares, sustainment, production, and development—the costs for these contracts must be aggregated and reported as one program. Report all contracts associated with each program in Section H, Contract Numbers.

Enter the Government name given to the acquisition program, regardless of ACAT designation. If only a product associated with the program is being produced, enter the type of the product being developed or procured (e.g., radar), and include the official military designation for the end item (e.g., “AN/APG-81 Radar”).

The “Program Name” data item may be nulled (“N/A”) for all “Buyer” data item entries associated with “Other DoD,” “Other Government,” and “Commercial”.

iv. Year. See definition for Metadata Item 2.j.

v. Values. For each buyer/program, provide dollars and hours.

g. Section G. Delivery Schedule Details. If business base projections are made on the basis of annual program quantity orders or deliveries, report them for all programs identified in Section F. If a program does not have a delivery schedule, input “N/A” in the data points. The business entity is encouraged to provide additional details and data items where readily available.

i. DoD Program Name. See definition for Section F, Item iii.

ii. End Item. Describe the end items being delivered for each program according to the associated CSDR Plans. Each program may have multiple line items if they are delivering different types of products that are qualitatively different and significant in scope.

iv. Quantity. The number of program prime mission product end item quantities procured or delivered or forecasted to be procured or delivered.

h. Section H. Contract Numbers. Provide all contract numbers active in the Prior Year and relate to the DoD Program Name for at least the programs identified in Section F Base Details.

i. Contract Number.

ii. DoD Program Name. See definition for Section F, Item iii.

i. Section I. Data Dictionary.

i. Remarks. Note any relevant information that could be useful in the interpretation of the data provided in this report, including any explanations specified in the items above.

ii. Accounting Changes. Use this area to report significant accounting changes to the business entity that have occurred and are projected to occur, for each year of the reporting period.

iii. Organizational Changes. Use this area to report significant organizational changes to the business entity that have occurred and are projected to occur, for each year of the reporting period.

iv. Configuration of Rate Structure.

(1) Placement of Fringe. For the overheads identified in Section D, E, and F, are fringe costs included in the base, expense, or both?

(2) G&A Base. Identify the base for each G&A Overhead and specify if it includes any material dollars.

END OF DI-FNCL-81765C

Title: Cost and Hour Report (FlexFile)

Number: DI-FNCL-82162 Approval Date: 20171115 AMSC Number: 9868 Limitation:

Preparing Activity: CAPE Project Number: FNCL-2017-004

USE/RELATIONSHIP: The Cost and Hour Report (FlexFile) is the Department of Defense (DoD) system for collecting actual costs and hours related business data as part of the Cost and Software Data Reporting (CSDR). The resulting data repository serves as the primary source for contract cost and software data for many DoD resource analysis efforts including cost database development, applied cost estimating, cost research, program reviews, Analysis of Alternatives (AoA), and life cycle cost estimates. The FlexFile is structured around seven Data Groups that define the content required for the submission of FlexFile actual costs and related business data.

This Document and DD FORM 2794 may not apply to non-DoD programs. Non-DoD program offices and agencies should reference separate documentation for detailed application instructions on how to apply and mark data groups for FlexFile data submissions.

Reportable data required by this DID are defined in the following groups:

FlexFile Data Group Name Data Group Report Metadata A DD FORM 2794 Data Elements B Reporting Entity Definitions and Remarks C Summary Elements D Actuals To Date (ATD) E Allocation Methodology (as required) F Forecasts At Completion (FAC) G

A. Data Group A – Report Metadata: Provides metadata on the contract that allows the submitted data to be associated with other Data Groups and program data.

B. Data Group B – DD FORM 2794 Data Elements: Documents WBS reporting elements and additional data tags, or identification to separate data items, as required in the DD FORM 2794.

C. Data Group C – Definitions and Remarks: Provides information on the data elements defined in Data Group B necessary to understand the data element definition and content.

D. Data Group D – Summary Elements: Provide top level cost data for major pieces of scope within the FlexFile submission, including Subtotal, General and Administrative (G&A), Facilities Capital Cost of Money (FCCOM), Undistributed Budget, Management Reserve, Fee, and Price.

E. Data Group E – Actuals To Date (ATD): Captures original source actuals and reporting entity native functional labor and material categories, CLIN, recurring or nonrecurring, time phased by month (reporting entity accounting period). Additionally, the ATD must identify relations to the applicable DD FORM 2794 (Data Group B), Standard Functional Category.

F. Data Group F – Allocation Methodology (as required): Used to provide insight into specific types of required allocations from the reporting entity’s distribution of original source (unallocated) costs to the data elements specified in the DD FORM 2794.

G. Data Group G – Forecasts At Completion (FAC): Provides FAC by applicable WBS element as required by the DD FORM 2794.

Source: https://assist.dla.mil -- Downloaded: 2017-11-29T16:28Z Check the source to verify that this is the current version before use.

DI-FNCL-82162

REQUIREMENTS:

1. References. All references below will be made available at http://cade.osd.mil/policy.

a. DoD Instruction (DODI) 5000.02, “Operation of the Defense Acquisition System,” (current version).

b. DoDI 5000.73, “Cost Analysis Guidance and Procedures,” (current version).

c. DoD 5000.04-M-1, “Cost and Software Data Reporting (CSDR) Manual,” (current version).

d. MIL-STD-881, “Work Breakdown Structure for Defense Materiel Items,” (current version).

e. OSD CAPE “Operating and Support Cost-Estimating Guide,” (current version).

f. CSDR DD FORM 2794 Template and Process (current version).

g. FlexFile Data Exchange Instructions (DEI) (current version).

h. FlexFile File Format Specifications (FFS) (current version).

i. FlexFile Implementation Guide (current version).

2. Format. Data Groups A through H shall be submitted electronically in accordance with the CAPE-approved FlexFile DEI/FFS, unless an alternative format has been specified in the contract requirements. The specific definition of the FlexFile DEI/FFS are provided under separate covers, (Reference g and h above). Electronic submittals shall be delivered to the OSD CAPE Defense Cost and Resource Center’s (DCARC’s) secure web-site using the Cost Assessment Data Enterprise (CADE) CSDR Submit-Review (CSDR-SR) system.

a. All prior DD Form versions 1921, 1921-1, 1921-2, 1921-5, and CWBS Dictionary shall not be used to submit data to the DCARC under this DID, as specified in the DD FORM 2794.

b. Uploading data to the DCARC requires use of either a DoD Common Access Card (CAC) or a DoD-approved External Certification Authority (ECA) certificate. For portal registration instructions, see http://cade.osd.mil/Files/CADE_Portal_Registration_Instructions.pdf.

GENERAL INSTRUCTIONS: All reporting under this DID shall be in accordance with the approved CSDR DD

FORM 2794.

1. Scope of Reporting.

a. Reporting entities shall capture all costs associated with the reporting contract. FlexFile reporting on fixed price contracts is not limited to the contract price. All contract costs accrued by the reporting entity, and the effect on the reporting entity’s profit, shall be reported even if these costs exceed the contract price.

b. All currency shall be reported with at least the precision of whole U.S. dollars. All hours shall be reported with at least the precision of whole hours. (In other words, fractions of dollars and/or hours are allowed. Do not report in thousands of dollars and/or hours.)

c. Reporting entities shall identify all costs and hours separately by direct and indirect categories.

2. Reporting entities shall report actual costs for all subcontractors, including subcontractors that directly report to the government, at price (i.e., including subcontractor Profit/Loss or Fee).

3. Security Requirements. FlexFiles shall be submitted to DCARC in accordance with this DID. Files shall be marked with the appropriate security classifications in Item 12 of Data Group A and proprietary/distribution statement in Item 13 of Data Group A. Only Unclassified documents should be submitted to the DCARC.

Contact DCARC for special processing instructions for classified submissions, security concerns and/or other limited distribution requirements.

PREPARATION INSTRUCTIONS

A. Data Group A – Metadata

1. Program Name: The name given to the program. The Program Name shall be the same as Block 1a of the

DD FORM 2794.

2. Phase or Milestone: The life cycle phase being reported. The Phase/Milestone shall be the same as Block 1b of the DD FORM 2794. Report all that apply:

a. Pre-A (Material Solution Analysis Phase),

b. A (Technology Maturation and Risk Reduction Phase),

c. B (Engineering and Manufacturing Development Phase),

d. C-LRIP (Low-Rate Initial Production),

e. C-FRP (Full-Rate Production), or

f. O&S (Operations and Support Phase)

3. Prime Mission Product: The most current official military designation for the reported product as specified by the appropriate classification standard (e.g., DoD 4120.15-L, “Military Designation of Military Aerospace Vehicles,” would specify “F-35” for the Joint Strike Fighter). The defined Prime Mission Product shall be the same as Block 1c of the DD FORM 2794.

a. For contract (or subcontract) DD FORM 2794 plans, the product being reported may have a different designation than the total program (e.g., “AN/APG-81 Radar” for the F-35 Radar contract DD FORM 2794 plan).

b. If the product does not have a military designation, enter the type of product being developed or procured, for example, radar.

4. Contract Number: The assigned prime contract number the prime contractor has with the government customer. This requirement is identical for both prime and direct-reporting subcontractors. The Approved Contract Number shall be the same as Block 9b of the DD FORM 2794.

5. Customer Name: Applies to direct-reporting subcontractor use only. Customer is the organization name of the prime reporting entity for whom the work on the subcontract is being performed. Otherwise NA (for “not applicable”).

6. Commodity Type: The category of materiel associated with the scope of work under contract, and may serve as the basis for the WBS (e.g., Aircraft Systems) according to the MIL-STD-881 (current version).

This will be the same as Block 2 of the DD FORM 2794.

7. Approved DD FORM 2794 Plan Number: The approved number of the current DD FORM 2794 that authorized the collection of data for this report (which may have been updated since contract start).

a. DD FORM 2794 Plan Number: The Approved Plan Number shall be the same as Block 10a of the current DD FORM 2794.

b. Revision Number: The Revision number will be the same as Block 10b of the current DD FORM 2794.

8. Submission Event: Information for the report submission event:

a. Event ID: The submission event number for the report provided. This shall match Block 15a of the

b. Submission Event Name: The submission event name for the report provided. This shall match Block 15c of the current DD FORM 2794.

c. Event Type(s): This shall indicate whether the event type is a “Wildcard” as denoted by an “X” in Block 15d of the current DD FORM 2794.

d. Report Cycle: Report Type is one of the following: Initial; Interim; or Final. This shall match Block 15e of the current DD FORM 2794. Regardless of DD FORM 2794, “Final” Submission Events must meet both of the following two conditions:

Condition 1: The final end item(s) has been delivered and accepted by the government (e.g., as evidenced by a completed DD-250) or higher tier contractor in the case of a subcontractor, and

Condition 2: 95% or more of all ATD costs associated with the Subtotal, G&A and FCCOM have been incurred relative to all costs the reporting entity expects to incur for each and every Order/Lot (defined in Item 4 of Data Group B) associated with the contract Subtotal, G&A, FCCOM and UB.

Refer to the CSDR Manual (Reference c above) for additional instructions.

e. Report As Of: The report as of date is defined as the day of the month reflected by the reporting entity’s internal financial reporting calendar that comes closest in terms of absolute value to the Report As Of Date provided by Block 15f of the DD FORM 2794. The format for the date shall be year, month, and day.

f. Resubmission Number: If the report is a resubmission, enter the resubmission number, starting with “1” for the first resubmission, “2” for the second resubmission, and so forth.

Resubmissions will occur only with a signed memo by the DCARC director, otherwise, enter “0” for original submission.

9. Period of Performance: The dates for the contract period of performance. The format for the dates shall be year, month, and day.

a. Start Date: The actual contract work start date.

b. End Date: The latest revised estimate for period of performance end date for all contracted work.

10. Reporting Organization: Information for the organization actually performing and/or leading the work.

a. Organization Name: Name of the organization. This shall be the same as Block 9a.i of the DD

b. Division Name: Name of the division of the organization performing and/or leading the work, if applicable. This shall be the same as Block 9a.ii of the DD FORM 2794.

c. CAGE Code: Commercial and Government Entity Code, or CAGE Code, is a unique identifier assigned to suppliers, to various government or defense agencies, as well as to government agencies themselves and also various organizations.

d. Location: Location of the organization. This shall be the same as Block 9a.iii of the DD FORM

11. Point of Contact: Information for the person to contact for answers to any question about entries on the submission:

a. Name: Last Name, First name, and Middle Initial

b. Department: (Department within the reporting entity business unit)

c. Telephone Number: (including Area Code)

d. E-mail Address:

12. Classification: If unclassified, mark “Unclassified” in the security classification field. Contact DCARC for special processing instructions for classified submissions, security concerns and/or other limited distribution requirements. Only Unclassified documents should be submitted to the DCARC in accordance with this DID.

13. Proprietary/Distribution Statement: The reporting entity’s distribution statement for this data submission.

Contact DCARC for special processing instructions for classified submissions, security concerns and/or other limited distribution requirements

14. Contract Type: If the data are reporting for a contract, enter the most appropriate contract type code for the contract for which data are being reported. If the contract type has not been determined yet, enter NA (for “not applicable”).

15. Date Prepared: The date of report preparation. The format for the date shall be year, month, and day.

16. Contract Price: Enter the total negotiated contract price of the effort contained in this report. If the data are in response to a solicitation, in accordance with DFARS sections 234.7101, 252.234-7003, and 252.234- 7004, enter the total estimated contract price.

17. Contract Ceiling: Enter the amount of the contract ceiling, if applicable. Otherwise, enter “N/A” for “not applicable.”

B. Data Group B – DD FORM 2794 Data Elements

1. WBS Element: The WBS element reflective of Block 11 of DD FORM 2794.

2. Order/Lot: The Order/Lots as identified in Block 17 of DD FORM 2794. When appropriate, the Order/Lot will have sequence or fiscal year buy information associated with it.

Examples include Technology Development (TD), Engineering and Manufacturing Development (EMD), Low Rate Initial Production (LRIP) #3, Full Rate Production (FRP) #5, and Operations and Support (O&S) FY17. Examples of Order/Lot Names on the same contract DD FORM 2794 plan include Lot 1, Lot 2, Lot 3, etc., or, Construction Preparation, Detailed Design & Construction, etc.

3. End Item: Uniquely identify a Platform, Model, Version, Flight, Variant, Kit or equivalent grouping or variant of a reported unit or system. The End Items shall be the same as Block 18 of the DD FORM 2794.

There will always be at least one End Item on a FlexFile submission, which may be the same as the Program Name reported in Block 1a of the DD FORM 2794. Instead of naming each variant into elements of the WBS, the common WBS (provided in DD FORM 2794 Block 11) will be reported for each End Item (tagged per DD FORM 2794 Block 20).

For example, a family of vehicles may have unique End Items for each variant bought, such as Cargo, Van, Tractor, Wrecker, Dump Truck, and Load Handling. Common material or software costs that span across End Items, if applicable, may also be given their own End Item. Common costs may, alternatively, be handled by using allocations (see Data Group F below).

4. Additional Data Fields #1-#12 (as required): In addition to the mandatory DD FORM 2794 data fields listed above, the reporting entity may recommend or the government may ask for up to 12 additional data fields that already exist within, and are exportable from, the reporting entity's system(s). Inclusion of Additional Data Fields will be indicated in Block 10c of the DD FORM 2794 and will be further detailed in the remarks section.

C. Data Group C – Definitions and Remarks

1. WBS Element Definitions: The reporting entity determined definitions for the DD FORM 2794 WBS reporting elements as defined for Item 1 of Data Group B. The WBS Element Definition describes the effort and tasks associated with each WBS element at every reporting level identified in Block 11 of the DD

a. The work content definition must include a short description of the process used to design, produce or sustain the product or service. The description must address the types of activities (e.g., design, production, analysis, management) included within the WBS element.

b. If work at a WBS element is being performed by a supplier/subcontractor, the dictionary must state this. Similarly, if the WBS is for a subcontract/supplier, the work defined for each element must be specific to the subcontractor/supplier’s scope of work, and must not include the prime reporting entity’s work.

c. Cost content definitions must include explanations of recurring versus nonrecurring efforts, functional cost element (labor, material) inclusion or exclusion, and purchased versus made in-house (make/buy) decisions. The description of the cost content must also include characterizations by functional category (e.g., engineering, program management, maintenance operations) as appropriate.

d. WBS definitions must reflect only the scope of work to be performed. If work is not expected to occur for a given DD FORM 2794 WBS element, the WBS definition must indicate that this element is NA (for “not applicable”).

e. Definitions of a generic nature are acceptable at a parent level WBS element provided that more detailed definitions are given for the lower level supporting WBS elements.

f. If there are GFE items being integrated into the end item, it is not expected that a detailed description of those items be provided; however, all GFE items being integrated into the system as part of the contract must be labeled as such in the WBS Dictionary under the appropriate elements. Describe the GFE scope of work that includes; e.g., integration, SEPM and test costs, if required.

2. Remarks by DD FORM 2794 WBS Element: For reporting entities that have direct-reporting subcontractors, identify each direct-reporting subcontractor by name and division. Include direct-reporting government entities in a subcontractor role. Identify the company or division names of the performing organization fulfilling Inter-company Work Orders (IWO). Include additional information that the reporting entity determines to be useful in providing context to the costs or hours associated with the WBS element.

3. Summary Remarks: Note any relevant information that could be used in the interpretation of the data. Use as many words as needed to convey relevant information. For example, document significant changes in make/buy decisions and during contract execution and from previous efforts that could influence understanding and analysis of the data.

D. Data Group D: Summary Elements

General Instruction: The Summary Elements as a part of Data Group D, defined below, will capture all incurred costs, in dollars, associated with the scope reflected in the DD FORM 2794, and will further be identified by each Order/Lot Name.

2. Order/Lot: See definition for Item 2 of Data Group B.

3. Subtotal: The total amount of incurred cost, in dollars, associated with the DD FORM 2794 WBS.

a. Subtotal (Actuals To Date): The Subtotal costs, in dollars, that have been incurred up to and including the Report As Of Date consistent with Item 8d of Data Group A. Exclude G&A and FCCOM costs.

b. Subtotal (Forecasts At Completion): The total forecasted costs, in dollars, associated with the DD FORM 2794 WBS that the reporting entity expects to incur over the course of the contract. Exclude G&A and FCCOM costs.

3. General and Administrative (G&A): Any appropriate G&A costs.

a. General and Administrative to Date: The G&A costs incurred to the contract up to and including the Report As Of Date consistent with Item 8d of Data Group A.

b. General and Administrative at Completion: Total forecasted costs, in dollars, associated with G&A that the reporting entity expects to incur over the course of the contract.

4. Undistributed Budget (UB): The total amount of budget applicable to contracted effort that has not yet been distributed to WBS elements. If the Subtotal (Forecasts At Completion) includes estimated distributions of existing UB then do not report those distributed UB costs here.

5. Management Reserve (MR): MR is a total amount of the overall contract budget held for management control purposes of unplanned, in-scope activities.

6. Facilities Capital Cost of Money (FCCOM): Any appropriate FCCOM costs.

a. Facilities Capital Cost of Money to Date: The amount of FCCOM costs incurred to the contract up to and including the Report As Of Date consistent with Item 8d of Data Group A.

b. Facilities Capital Cost of Money at Completion: Total amount of FCCOM the reporting entity expects to incur over the course of the contract.

7. Contract Fee: The dollar amount over and above allowable costs that is paid to the firm for contract performance.

a. Contract Fee to Date: The fee earned to date up to and including the Report As Of Date Consistent with Item 8d of Data Group A.

b. Contract Fee at Completion: The anticipated fee at completion. This may be a negative number if the reporting entity is incurring a loss on the effort being reported.

8. Contract Price: The total contract price applicable to the data reported for the submission.

a. Contract Price to Date: The price to date inclusive of to date subtotal costs, to date G&A, to date FCCOM, UB, MR, and to date Fee.

b. Contract Price at Completion: The price at completion inclusive of at completion subtotal costs, at completion G&A, at completion FCCOM, UB, MR, and at completion Fee.

E. Data Group E – Actuals To Date (ATD)

General Instruction: Data Group E defines the data items that monthly ATD (cost and hours) will be reported against and includes labor and material functional categories consistent with the forward pricing rate structure.

Data must be reported for each WBS Element where an “X” has been marked in Block 12a from the approved DD FORM 2794. Omit the other WBS Elements. Data Group E also includes Items 1-4 of Data Group B, DD FORM 2794 Data Elements.

Reporting entities shall identify all costs and hours separately by direct and indirect categories.

1. Account: An account is defined as a point where actual costs and hours incurred are accumulated. The account is based on the reporting entity’s structure for accumulating and managing actuals at or below the WBS defined in the DD FORM 2794.

Examples of accounts may include financial charge codes, control accounts, work packages, accounting transactions, or accounting line items of other similar hierarchies.

2. Reporting Period: The format for the date shall be year, month, and day. The specific Reporting Period start and end dates are determined by the reporting entity’s financial calendar. Each Reporting Period will represent a month, though it need not perfectly align with the first and last days of the standard calendar. If the reporting entity’s financial calendar is not on a monthly basis then this reporting period field must still be identified by month.

a. Reporting Period Start Date: Enter the first day of the Reporting Period.

b. Reporting Period End Date: Enter the last day of the Reporting Period. One of these reporting period end dates shall be the same as that provided by the reporting entity in Item 8d of Data Group A, which signifies the last day of reported actual cost and hours.

3. Contract Line Item Number (CLIN): The four-digit number between “0000” and “9999” that identifies a separate supply or service provided as part of the contract. Do not report the CLIN subline number or Accounting Classification Reference Number (ACRN). Refer to the CSDR Manual (Reference c above) for additional implementation instructions and exemptions.

4. Nonrecurring or Recurring: Represents nonrecurring or recurring labor hours, labor cost, or material dollars. Nonrecurring and Recurring costs are further defined in the CSDR Manual Glossary (Reference c above). The CSDR Manual provides additional guidance on how to identify nonrecurring and recurring costs should there be activities that do not clearly fall in one category or the other.

a. Nonrecurring: Report non-repetitive elements of development, investment or sustainment costs that generally do not vary with the quantity being produced or maintained, irrespective of life cycle phase and the appropriation.

Nonrecurring cost categories include product design and development (PD&D) 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.

b. Recurring: Report repetitive elements of development, investment, and sustainment costs 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.

5. Functional Category: The reporting entity’s internal skills, functional departments, or rate categories that may serve as a basis for mapping to the Standard Functional Categories (Item 7 of Data Group E) below.

If the reporting entity is subject to the Cost Accounting Standards (CAS), then entries into this Functional Category field must be consistent with the CAS disclosure statement and the categories negotiated in the Forward Pricing Rate (FPR) process. If requested, the reporting entity must be able to demonstrate the relationship between entries into the Functional Category and the categories in the CAS disclosure statement that align with the FPR categories. If the cost definition for the categories reported here differ from the CAS disclosure statement, the reporting shall note it in the Remarks (Item 3 of Data Group C).

Note that the same Account may be repeated several times with different reporting entity functional categories, if different labor and/or material categories have accrued costs under the same Account line.

6. Functional Overhead Category: Report the name of the functional overhead category associated with each element of cost and hour data. The functional overheard category reported must relate directly to that appearing in the CAS disclosure statement and negotiated in the FPR, if applicable. Entries into the Functional Overhead Category must describe the location or other discerning information if, for example, there are separate manufacturing overhead rates by location. If the costs and hour data does not have an applicable overhead category, such as for some elements of material or Other Direct Costs, then entries into this field may be left blank. Do not report categories for General & Administrative (G&A) costs or Facilities Capital Cost of Money (FCCOM) costs.

7. Standard Functional Category: Select the most appropriate Standard Functional Category from the following list depending on the character of the associated Functional Category and/or Account.