The Cost Breakdown Structure (CBS) Detail Report provides the contractor’s cost associated with a government contract issued to acquire a program, project, or system.
This DID is applicable to all cost-reimbursement, and all incentive based Research, Development, Test, and Evaluation (RDT&E) and Procurement funded contracts over $25 million in total value. Costs shall be reported through cost to the Government including General & Administrative (G&A) cost, but shall not include cost of money or Fee, unless otherwise noted
Report all contract costs to a level of detail comparable to that presented in the standard CBS in Format 1. This CBS is applicable to a single program or increment. Costs included in these reports shall be current as of sixty calendar days (or less) prior to submission. While the cost data provided in the DID is not Earned Value Management (EVM) data, it must come from the same internal financial accounting system as that used to generate EVM reports. This DID requirement and all associated reporting requirements shall be flowed down to all subcontractors and other company divisions whose efforts comprise over $10 million or more than 25% of the total prime contract value. One consolidated report (Formats 1, 2 and 3) shall be delivered to the government including the prime contractor and all subcontractors/inter-divisions. In addition, all Formats 1 through 3 that were completed by subcontractorsor other company divisions must also be provided to the government.