DATA ITEM DESCRIPTION
Title: Sustainment Functional Cost-Hour Report (DD Form 1921-5)
Number: DI-FNCL-81992 Approval Date: 20150921
AMSC Number: 9573 Limitation:
DTIC Applicable: No GIDEP Applicable: No
Preparing Activity: CAPE
Project Number
: FNCL-2015-001
Applicable Forms: DD Form 1921-5 (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.”
The Cost and Software Data Reporting (CSDR) is the DoD system for collecting actual costs and
software data and related business data. The resulting database serves as the primary contract cost and
software data (CSD) database for most DoD resource analysis efforts, including cost database
development, applied cost estimating, cost research, program reviews, analysis of alternatives (AoA),
and life cycle cost estimates.
DD Form 1921-5, “Sustainment 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) sections 234.7100, 234.7101, 242.503-
2, 252.234-7003, and 252.234-7004.
The DD Form 1921-5 applies to the total contract level of sustainment contracts. Sustainment includes,
but is not limited to: Interim Contractor Support (ICS), Contractor Logistics Support (CLS),
Performance Based Logistics (PBL), and traditional transaction-based support. The DD Form 1921-5
is directed at selected WBS elements where more detailed cost data are needed, as defined by the
DDCA-Approved CSDR contract or subcontract plan. It contains a functional breakout (e.g.,
engineering, program management, maintenance operations and materials) and a cost element breakout
(e.g., direct labor and material) within functional categories. The form applies to the total contract level
and specifically to WBS elements of high risk, high technical interest, or high value.
This Data Item Description (DID) summarizes the form and provides instructions to support the data
and frequency requirements specified in the contract for CSDR reporting. DD Form 1921-5 is related
to other CSDR forms, including DD Form 1921, “Cost Data Summary Report” (DI-FNCL-81565).
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.
i. 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.
ii. DoD 5000.4-M, “Cost Analysis Guidance and Procedures,” [current version], available
at http://www.dtic.mil/whs/directives/.
iii. DoD 5000.04-M-1, “Cost and Software Data Reporting (CSDR) Manual,” [current
version], available at http://cade.osd.mil
.
iv. “Operating and Support Cost-Estimating Guide”, [current version], available at
http://cade.osd.mil
.
v. MIL-STD-881C, “Work Breakdown Structure for Defense Materiel Items”,
[cur
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