DATA ITEM DESCRIPTION
Title: “Functional Cost-Hour Report” (DD Form 1921-1)
Number: DI-FNCL-81566B Approval Date: 20070420
AMSC Number: D7720 Limitation:
DTIC Applicable: GIDEP Applicable:
Preparing Activity: (D)OSD/PA&E/CAIG
Applicable Forms: DD Form 1921-1 (OMB Control No. 0704-0188); 16 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 1921-1, “Functional Cost-Hour 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 direct and indirect 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 1921-1 and provides
preparation instructions to support the specific data and frequency requirements specified in the
contract. DD Form 1921-1 is related to other CCDR forms, including DD Form 1921, “Cost Data
Summary Report” (DI-FNCL-81565, 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 Part I of DI-FNCL-81566A.
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, “Cost 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 1921-1 and the detailed preparation instructions below. Templates
are available from the Defense Cost and Resource Center (DCARC) Web site
(http://dcarc.pae.osd.mil). A separate DD Form 1921-1 report must be completed for each
WBS Reporting Element for which an “X” is marked in Item 13c (Column “DD 1921-1”) of
the OSD CAIG Chair-approved contract or subcontract CSDR Plan. All required DD Form
1921-1s must be submitted together in a single stand-alone Excel-compatible file with each
DD Form 1921-1 on a separate tab or as a DCARC approved Extensible Markup Language
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