DI-FNCL-80166A, DATA ITEM DESCRIPTION: COST BREAKDOWN STRUCTURE (CBS) DETAIL REPORT (27 MAY 2003)
DI-FNCL-80166A, DATA ITEM DESCRIPTION: COST BREAKDOWN STRUCTURE (CBS) DETAIL REPORT (27 MAY 2003)., The Cost Breakdown Structure (CBS) Detail Report identifies the contractor'S cost associated with
an Acquisition, or Product Improvement Program, Project, or System.
The CBS Detailed Report consists of two formats containing cost and technical data elements. Format 1
(see “Sample Format 1” below) provides data to measure costs by CBS elements, while Format 2 (see
“Sample Format 2” below) provides technical data on software and hardware elements. Both Formats of
the CBS Detailed Report shall be submitted on the schedule dates listed in Format 2, Section B, and also
60 days after the contracted work effort has ended.
When this DID is placed on contract along with the Cost Data Summary Report (CDR) DID (DI-FNCL-
81565), Cost Performance Report (CPR) DID (DI-MGMT-81466), or the Cost/Schedule Status Report
(C/SSR) DID (DI-MGMT-81467), the Format 1 report depicted in this DID (DI-FNCL-80166A) is no longer
required. The information contained in the report formats from any of these other three DIDs is acceptable
as a substitute for a Format 1 report. However, Format 2 reports shall be submitted at the previously
This DID is applicable to limited Firm Fixed Price, all cost-reimbursement, and all incentive based
Research, Development, Test, and Evaluation (RDT&E) and Procurement funded contracts over $6
million in total value. Firm Fixed Price contract use of this DID applies only to those parts of the Firm-
Fixed Price contracts that are considered un-priced portions of such contracts, that are estimated to be at
least 20 percent of the initial contract value, and are Firm-Fixed Price contracts representing major
system acquisitions or major high dollar components thereof. Costs shall be reported through cost to the
contractor including General & Administrative (G&A) cost, but shall not include cost of money or Fee.