Department of Defense
MANUAL
DoDM 4151.23
June 24, 2016
Incorporating Change 1, August 31, 2018
USD(A&S)
SUBJECT: DoD Organic Depot Maintenance Cost Comparability
References: See Enclosure 1
1. PURPOSE. In accordance with the authority in DoD Directive (DoDD) 5134.01 (Reference
(a)) this manual implements policy, assigns responsibilities, and prescribes procedures for use by
logistics and financial management staffs when conducting a cost comparability analysis of
organic depot maintenance workloads pursuant to DoDD 4151.18 (Reference (b)).
2. APPLICABILITY. This manual applies to OSD, the Military Services, the Office of the
Chairman of the Joint Chiefs of Staff and the Joint Staff, the Combatant Commands, the Office
of the Inspector General of the Department of Defense, the Defense Agencies, the DoD Field
Activities, and all other organizational entities within DoD (referred to collectively in this
manual as the “DoD Components”).
3. POLICY. In accordance with Reference (b), it is DoD policy that:
a. DoD maintenance activities will be supported by valid financial management information
as outlined throughout the Master Cost Comparability Workbook (also known and referred to in
this manual as the “MCCW” (Reference (c))).
b. Maintenance programs will:
(1) Be structured to meet the required readiness and sustainability objectives (including
mobilization and surge capabilities) of national defense strategic and contingency requirements.
(2) Employ the full spectrum of maintenance support structures available to sustain
military materiel, including organic or unique military capabilities, performance-based logistics
arrangements, robust, effective management information, commercial sector support, partnering,
and competition in accordance applicable laws.
