Cost and Software Data Reporting (CSDR)

CSDRs are the primary means the Department of Defense (DoD) uses to collect data on the costs that contractors incur on DoD programs. CSDR reporting and processing requirements are determined by Acquisition Category (ACAT), program category, and the value of individual contracts and subcontracts within the program. Programs are classified according to estimated dollar value for Research, Development, Test and Evaluation (RDT&E), production, annual acquisition and life-cycle costs. Contractor Cost Data Report (CCDR) requirements are the same for all contracts and subcontracts within all categories. CSDR requirements are placed on ACAT I programs. The services have the discretion of applying CSDR requirements to ACAT II and ACAT III programs.

DoD Instruction (DoDI) 5000.73, Cost Analysis Guidance and Procedures (March 2020), provides additional details about the cost data reporting. The DoDM 5000.04, Cost and Software Data Reporting (CSDR) Manual (May 2021), is the primary requirements document for the development, implementation, and operation of the DoD CSDR system to ensure data reported is accurate and consistent.

There are a series of Data Item Descriptions (DIDs) for this reporting requirement. Some forms are submitted electronically using DoD defined XML schemas, Excel, or JSON encoded data in accordance with a File Format Specification (FFS) and Data Exchange Instruction (DEI). The list of DIDs are as follows:

• Contract Work Breakdown Structure: DI-MGMT-81334D (May 2011).
• Cost Data Summary Report: DI-FNCL-81565C (May 2011), DD Form 1921, XML Schemas.
• Functional Cost-Hour Report: DI-FNCL-81566C (September 2015), DD Form 1921-1, XML Schemas.
• Progress Curve Report: DI-FNCL-81567C (May 2011), DD Form 1921-2, XML Schemas.
• Contractor Business Data Report: DI-FNCL-81765C (March 2021), DD Form 1921-3, XML Schemas.
• Sustainment Functional Cost-Hour Report: DI-FNCL-81992 (May 2011), DD Form 1921-5, XML Schemas.
• Software Development Report: DI-MGMT-82035A (October 2022), DD Form 3026-1.
• Software Maintenance Report: DI-MGMT-82035A (October 2022), DD Form 3026-2.
• Enterprise Resource Planning (ERP) Software Development Report: DI-MGMT-82035A (October 2022), DD Form 3026-3.
• Cost and Hour Report (FlexFile): DI-FNCL-82162 (November 2017), JSON encoded data file following FFS and DEI. The FlexFile is intended to replace the legacy 1921 series of formats including the DD 1921, 1921-1, 1921-2, and 1921-5. It also requires contractors to provide significantly more historical cost data than the 1921 formats.
• Quantity Data Report: DI-MGMT-82164 (November 2017), JSON encoded data file following FFS and DEI.
• Maintenance and Repair Parts Data Report: DI-MGMT-82163 (November 2017), Excel.
• Technical Data Report: DI-MGMT-82165 (November 2017), Excel.

For more information about the CSDR requirements, see the CADE Policy and Guidance web page, Data Item Descriptions and Forms. https://cade.osd.mil/policy.