Cost Breakdown Structure Summary Report

The Cost Breakdown Structure (CBS) Summary Report provides the project cost allocation by cost category and applicable fiscal appropriate determined by the contractor to deliver and support a system during the performance of a contract.

This Data Item Description (DID) contains the format and content preparation instructions for each tech data product generated by the specific and discrete task requirement as delineated in the contract.

This DID is applicable to all cost reimbursable type contracts over $100,000 in value and 6 months duration, involving development of hardware or software.

It is not intended that all the requirements contained herein shall be applied to every program or program phase. Portions of this DID are subject to deletion tailoring depending upon the program phases in which it is applied in the contract.