This documents the Contract Work Breakdown Structure (CWBS) and its extension by the contractor using terminology and definitions, as applicable, in MIL- HDBK-881.
This DID summarizes the format for the CWBS and provides preparation instructions to support the data and frequency requirements specified in the contract. This DID applies to all contracts that require a Work Breakdown Structure (WBS). It is related to the four Contractor Cost Data Reporting (CCDR) formats: DD Form 1921, “Cost Data Summary Report” (DI-FNCL-81565); DD Form 1921-1, “Functional Cost-Hour Report” (DI-FNCL-81566); and DD Form 1921-2, “Progress Curve Report” (DI-FNCL-81567); This DID is also related to the “Contract Performance Report” (DI-MGMT-81466) and DD Form 1586, “Contract Funds Status Report” (DI-MGMT-81468).
For those contracts with Cost and Software Data Reporting (CSDR) requirements, the CWBS must agree with the contract CSDR Plan approved by the Office of the Secretary of Defense (OSD) Deputy Director, Cost Assessment (DDCA).