DI-FNCL-81992, DATA ITEM DESCRIPTION (DID): SUSTAINMENT FUNCTIONAL COST-HOUR REPORT (DD FORM 1921-5) (21-SEP-2015)

DI-FNCL-81992, DATA ITEM DESCRIPTION (DID): SUSTAINMENT FUNCTIONAL COST-HOUR REPORT (DD FORM 1921-5) (21-SEP-2015)., 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) Manual.” The Cost and Software Data Reporting (CSDR) is the DoD system for collecting actual costs and software data and related business data. The resulting database serves as the primary contract cost and software data (CSD) database for most DoD resource analysis efforts, including cost database development, applied cost estimating, cost research, program reviews, analysis of alternatives (AoA), and life cycle cost estimates. DD Form 1921-5, “Sustainment Functional Cost-Hour 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 direct and indirect cost data in response to Government solicitations according to Defense Federal Acquisition Regulations Supplement (DFARS) sections 234.7100, 234.7101, 242.503-2, 252.234-7003, and 252.234-7004. The DD Form 1921-5 applies to the total contract level of sustainment contracts. Sustainment includes, but is not limited to: Interim Contractor Support (ICS), Contractor Logistics Support (CLS), Performance Based Logistics (PBL), and traditional transaction-based support. The DD Form 1921-5 is directed at selected WBS elements where more detailed cost data are needed, as defined by the DDCA-Approved CSDR contract or subcontract plan. It contains a functional breakout (e.g., engineering, program management, maintenance operations and materials) and a cost element breakout (e.g., direct labor and material) within functional categories. The form applies to the total contract level and specifically to WBS elements of high risk, high technical interest, or high value. This Data Item Description (DID) summarizes the form and provides instructions to support the data and frequency requirements specified in the contract for CSDR reporting. DD Form 1921-5 is related to other CSDR forms, including DD Form 1921, “Cost Data Summary Report” (DI-FNCL-81565).