DATA ITEM DESCRIPTION
Title: “Cost Data Summary Report” (DD Form 1921)
Number: DI-FNCL-81565B Approval Date: 20070420
AMSC Number: D7721 Limitation:
DTIC Applicable: GIDEP Applicable:
Preparing Activity: (D)OSD/PA&E/CAIG
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) 215-403.5.
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, current edition), and DD Form 1921-2,
“Progress Curve Report” (DI-FNCL-81567, current edition). This DID is also related to the
Contract Work Breakdown Structure (CWBS) DID (DI-MGMT-81334, current edition). All
forms are available for inclusion on any contract that meets the criteria specified in DoD
Instruction 5000.2 or under other conditions specified for a particular contractual effort.
This DID replaces DI-FNCL-81565A.
Requirements:
1. Reference documents.
a. DoD Instruction 5000.2, “Operation of the Defense Acquisition System,” 12 May 2003.
This instruction contains mandatory CCDR requirements.
b. DoD 5000.4-M, “Cost Analysis Guidance and Procedures,” December 1992.
c. DoD 5000.04-M-1, “Cost and Software Data Reporting (CSDR) Manual,” [most current].
d. DD Form 2794, “Contract and Software Data Reporting Plan.” Commonly referred to
the CSDR Plan, a completed DD Form 2794 must be approved by the Office of the
Secretary of Defense (OSD) Cost Analysis Improvement Group (CAIG) Chair.
2. Format. Use DD Form 1921 and the detailed preparation instructions below. Templates are
available from the Defense Cost and Resource Center (DCARC) Web site
(http://dcarc.pae.osd.mil). DD Form 1921 must be submitted as a stand-alone Excel-
compatible file or as a DCARC approved Extensible Markup Language (XML) file by report
upload to the DCARC’s secure Web site. Uploading requires the use of a certificate issued
by the DCARC for encryption and digital signature. See the DCARC Web site for certificate
instructions.
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