OPERATING AND SUPPORT (O&S) COST-ESTIMATING GUIDE (MAR-2014)

OPERATING AND SUPPORT (O&S) COST-ESTIMATING GUIDE (MAR-2014)., This guide was prepared by the Office of the Secretary of Defense (OSD) Director of Cost Assessment and Program Evaluation (CAPE) for use by the Department of Defense (DoD) Components (i.e., military departments and defense agencies) in developing estimates of system operating and support (O&S) costs. This guide is focused on O&S cost estimates and analyses for major defense acquisition programs (MDAPs) subject to OSD oversight in the defense acquisition process. However, much of the analytic discussion may be more generally applicable to other types of programs, subject to appropriate tailoring. This guide is applicable to both Component and CAPE cost estimates and other analyses. Such estimates and analyses include program office estimates, Component cost estimates, Component cost positions, and independent cost estimates. Readers not familiar with these terms should refer to DoD 5000.04-M, DoD Cost Analysis Guidance and Procedures (Reference (a)), which explains the character and purpose of each of these estimates and analyses. DoD 5000.04-M also provides the policies, procedures, and timelines for the preparation of the various cost estimates and analyses.