DATA ITEM DESCRIPTION
Title: Cost Data Summary Report (DD Form 1921)
Number: DI-FNCL-81565 Approval Date: 19991022
AMSC NUMBER: D7333 Limitation:
DTIC Applicable: GIDEP Applicable:
Office of Primary Responsibility: (D) OSD/PA&E/CAIG
Applicable Forms : DD Form 1921 (OMB Control No. 0704188); 40 hours
Use/relationship: This DID supersedes DID DI-F-6006, Cost Data Summary Report (DD Form
1921). The Cost Data Summary Report will be used to obtain essential cost data from
contractors for the purpose of establishing a cost database. The database will be used to: 1.
prepare program cost estimates for major systems reviewed by the Defense Acquisition Board
(DAB) and other Component reviewed programs; 2. develop independent government contract
estimates in support of cost and price analyses; and 3. develop estimates to support Analysis of
Alternatives (AOAs), Cost as an Independent Variable (CAIV), and long range planning efforts.
a. Information to be acquired through these data will include actual incurred costs and
estimated incurred costs at completion with the number of units being procured by work
breakdown structure (WBS). Reporting typically includes level three of the contract WBS.
Costs include both direct and overhead for each WBS element and are subdivided into
recurring and non-recurring costs. General and Administrative (G&A), undistributed budget,
management reserve, facilities cost of money, and profit or fee are shown separately at the
bottom of the report and are not included in the individual WBS element costs.
b. The 1921 reporting requirement applies to acquisition category (ACAT) program contracts or
subcontracts valued over $40 million (in FY 1996 dollars). Contracts priced between $6
million and $40 million (in FY 1996 dollars) are subject to CCDR reporting requirements
when the CIPT determines, and the CAIG agrees that they are high-risk or high-technical-
interest items. Contracts priced below $6 million (in FY 1996 dollars) are not subject to
CCDR reporting. This provision applies to all ACAT I, II, and III programs with CCDR
requirements. Reporting frequency is tied to program estimating needs as determined by the
program manager and the CIPT for ACAT I programs and the program manager and the
responsible Component reviewing authority for ACAT II and III programs.
c. This DID summarizes the format and content preparation instructions to support the specific
data and frequency requirements specified in the contract. This report is one of three
Contractor Cost Data Reporting (CCDR) formats and is related to the two other reports, the
Functional Cost-Hour Report, DD Form 1921-1 (DID DI-FNCL-81566) and the Progress
Curve Report, DD Form 1921-2 (DID DI-FNCL-81567). All three reports are available for
inclusion on any given contract that meets the criteria specified above and any other
conditions specified for a particular report.
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