DATA ITEM DESCRIPTION
Title: “Cost Data Summary Report” (DD Form 1921)
Number: DI-FNCL-81565C Approval Date: 20110518
AMSC Number: D9193 Limitation:
DTIC Applicable: GIDEP Applicable:
Preparing Activity: CAPE
Applicable Forms: DD Form 1921 (OMB Control No. 0704-0188); 8 hours
Use/Relationship: For background and detailed requirements related to Contractor Cost Data
Reporting (CCDR), refer to DoD 5000.04-M-1, “Cost and Software Data Reporting (CSDR)
Manual.”
DD Form 1921, “Cost Data Summary Report,” is used by contractors to submit: (1) direct and
indirect actual cost data on both a recurring and nonrecurring basis on Government contracts and
(2) proposed 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 DD Form 1921 and provides
preparation instructions to support the specific data and frequency requirements specified in the
contract. DD Form 1921 is related to the other CCDR forms, including DD Form 1921-1,
“Functional Cost-Hour Report” (DI-FNCL-81566), DD Form 1921-2, “Progress Curve Report”
(DI-FNCL-81567), and DD Form 1921-3, “Contractor Business Data Report” (DI-FNCL-
81765). This DID is also related to the Contract Work Breakdown Structure (CWBS) DID (DI-
MGMT-81334). All forms are available for inclusion on any contract that meets the criteria
specified in DoD Instruction 5000.02 or under other conditions specified for a particular
contractual effort.
This DID supersedes DI-FNCL-81565B.
Requirements:
1. Reference documents. The applicable issue of the documents cited herein, including their
approval dates and dates of any applicable amendments, notices, and revisions, shall be as cited
in ASSIST at the time of the solicitation; or, for non-ASSIST documents, as stated herein.
2. References.
a. DoD Instruction 5000.02, “Operation of the Defense Acquisition System,” [current
version], available at http://www.dtic.mil/whs/directives/. This instruction contains
mandatory CCDR requirements.
b. DoD 5000.4-M, “Cost Analysis Guidance and Procedures,” [current version], available at
http://www.dtic.mil/whs/directives/.
c. DoD 5000.04-M-1, “Cost and Software Data Reporting (CSDR) Manual,” [current
version], available at http://www.dtic.mil/whs/directives/.
d. DD Form 2794, “Cost and Software Data Reporting Plan,” [current version], available at
http://www.dtic.mil/whs/directives/. Commonly referred to as the CSDR Plan, a
completed DD Form 2794 must be approved by the Office of the Secretary of Defense
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