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DATA ITEM DESCRIPTION (DID)
Title: COST BREAKDOWN STRUCTURE (CBS) DETAIL REPORT (DI-FNCL-80166B)
Number: DI-FNCL- 80166B Approval Date: 3 Feb 05
AMSC NUMBER: N7546 Limitation: N/A
DTIC Applicable: N/A GIDEP Applicable: N/A
Office of Primary Responsibility: G/DA012
Applicable Forms: N/A
Use/Relationship:
The Cost Breakdown Structure (CBS) Detail Report provides the contractor’s cost associated with
a government contract issued to acquire a program, project, or system.
This DID is applicable to all cost-reimbursement, and all incentive based Research, Development,
Test, and Evaluation (RDT&E) and Procurement funded contracts over $25 million in total value.
Costs shall be reported through cost to the Government including General & Administrative
(G&A) cost, but shall not include cost of money or Fee, unless otherwise noted.
Report all contract costs to a level of detail comparable to that presented in the standard CBS in Format
1. This CBS is applicable to a single program or increment. Costs included in these reports shall be
current as of sixty calendar days (or less) prior to submission. While the cost data provided in the DID is
not Earned Value Management (EVM) data, it must come from the same internal financial accounting
system as that used to generate EVM reports. This DID requirement and all associated reporting
requirements shall be flowed down to all subcontractors and other company divisions whose efforts
comprise over $10 million or more than 25% of the total prime contract value. One consolidated report
(Formats 1, 2 and 3) shall be delivered to the government including the prime contractor and all
subcontractors/inter-divisions. In addition, all Formats 1 through 3 that were completed by subcontractors
or other company divisions must also be provided to the government.
The initial submission of the DID is due within sixty days of contract award (or exercise of option) of each
increment. The initial submission shall contain the latest Estimate-At-Completion (EAC). The final report
is due within sixty days or less after each increment is delivered and accepted by the Government or is
terminated by the Government. The final submission will include all costs for the increment to include any
outstanding obligations/commitments. The reporting period for the DID shall be from the start date of the
current increment to the end date of the current increment. Each submission will be subject to
Government approval, which includes approval of methods used to map lower level costs into end item
costs for both the prime and the subcontractors.
Requirements:
The CBS Detail Report employs three types of formats containing cost and technical data elements.
Format 1 (see Figure 1 - Cost Breakdown Structure) provides data to capture costs by CBS elements,
while Format 2 (see Figure 2 – Computer Software Configuration Item (CSCI)) provides technical data on
software and Format 3 (see Figure 3 – Hardware Configuration Items) provides data on hardware
elements.
1. Format 1
.
The CBS contained in Format 1 was derived per MIL HDBK-881 guidance with high interest and
critical items of interest to the Government expanded. For clarification and to expand any CBS
elements to lower levels that depicted in Format 1, refer to MIL HDBK-881. Since MIL HDBK-881
is Development and Production oriented and does not address Operations and Support in
sufficient detail, the Cost Element Structure found in the DoD Automated Information System
Guide is utilized for the O&S sub elements of CBS 13.0.
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