DATA ITEM DESCRIPTION
Title: Cost and Hour Report (FlexFile)
Number: DI-FNCL-82162 Approval Date: 20171115
AMSC Number: 9868 Limitation:
DTIC Applicable: No GIDEP Applicable: No
Preparing Activity: CAPE Project Number: FNCL-2017-004
USE/RELATIONSHIP: The Cost and Hour Report (FlexFile) is the Department of Defense (DoD) system for
collecting actual costs and hours related business data as part of the Cost and Software Data Reporting (CSDR). The
resulting data repository serves as the primary source for contract cost and software data for many DoD resource
analysis efforts including cost database development, applied cost estimating, cost research, program reviews,
Analysis of Alternatives (AoA), and life cycle cost estimates. The FlexFile is structured around seven Data Groups
that define the content required for the submission of FlexFile actual costs and related business data.
This Document and DD FORM 2794 may not apply to non-DoD programs. Non-DoD program offices and agencies
should reference separate documentation for detailed application instructions on how to apply and mark data groups
for FlexFile data submissions.
Reportable data required by this DID are defined in the following groups:
DD FORM 2794 Data Elements
Reporting Entity Definitions and Remarks
Allocation Methodology (as required)
Forecasts At Completion (FAC)
A. Data Group A – Report Metadata: Provides metadata on the contract that allows the submitted data to be
associated with other Data Groups and program data.
B. Data Group B –
DD FORM 2794 Data Elements
: Documents WBS reporting elements and additional
data tags, or identification to separate data items, as required in the DD FORM 2794.
C. Data Group C – Definitions and Remarks: Provides information on the data elements defined in Data
Group B necessary to understand the data element definition and content.
D. Data Group D – Summary Elements: Provide top level cost data for major pieces of scope within the
FlexFile submission, including Subtotal, General and Administrative (G&A), Facilities Capital Cost of
Money (FCCOM), Undistributed Budget, Management Reserve, Fee, and Price.
E. Data Group E –
Actuals To Date (ATD):
Captures original source actuals and reporting entity native
functional labor and material categories, CLIN, recurring or nonrecurring, time phased by month
(reporting entity accounting period). Additionally, the ATD must identify relations to the applicable
DD FORM 2794 (Data Group B), Standard Functional Category.
F. Data Group F – Allocation Methodology (as required): Used to provide insight into specific types of
required allocations from the reporting entity’s distribution of original source (unallocated) costs to the
data elements specified in the DD FORM 2794.
G. Data Group G – Forecasts At Completion (FAC)
:
Provides FAC by applicable WBS element as required
by the DD FORM 2794.
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