1. Reference documents.
a. DoD Instruction 5000.2, “Operation of the Defense Acquisition System,” 12 May 2003.
This instruction contains mandatory CCDR requirements.
b. DoD 5000.4-M, “Cost Analysis Guidance and Procedures,” December 1992.
c. DoD 5000.04-M-1, “Cost and Software Data Reporting (CSDR) Manual,” [most current].
d. DD Form 2794, “Contract and Software Data Reporting Plan.” Commonly referred to
the CSDR Plan, a completed DD Form 2794 must be approved by the Office of the
Secretary of Defense (OSD) Cost Analysis Improvement Group (CAIG) Chair.
2. Format. Use DD Form 1921 and the detailed preparation instructions below. Templates are
available from the Defense Cost and Resource Center (DCARC) Web site
(http://dcarc.pae.osd.mil). DD Form 1921 must be submitted as a stand-alone Excelcompatible
file or as a DCARC approved Extensible Markup Language (XML) file by report
upload to the DCARC’s secure Web site. Uploading requires the use of a certificate issued
by the DCARC for encryption and digital signature. See the DCARC Web site for certificate
Replaced/Superseded by document(s)
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)
DD Form 1921, “Cost Data Summary 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 cost data in response to Government solicitations according to Defense Federal
Acquisition Regulations Supplement (DFARS) 215-403.5.