Contractor Cost Data Reporting (CCDR) is the primary means within the Department of Defense (DoD) to systematically collect actual data on the development and production costs incurred by contractors in performing DoD acquisition program contracts. See:
The Defense Cost Resource Center (DCRC) is the OSD office responsible for administering the CCDR system. Access to CCDR data is readily provided by the DCARC to DoD government cost analysts, and sponsored support contractors, who are registered users.
General Requirements 
CCDRs are required on all major contracts and subcontracts, regardless of contract type, for Acquisition Category I and IA programs and pre-Major Defense Acquisition Program (MDAP) and pre-Major Automated Information System (MAIS) subsequent to Milestone A approval, valued at more than $50 million (Then year dollars). CCDRs are not required for contracts priced below $20 million (Then year dollars). The CCDR requirement on high-risk or high-technical-interest contracts priced between $20 and $50 million is left to the discretion of the DoD Program Manager (PM) based upon the advice of the Cost Working-level Integrated Product Team (CWIPT). These requirements must also be approved by the Chair, Cost Assment and Program Evaluation (CAPE). CCDRs are not required under the following conditions provided the DoD PM requests and obtains approval for a reporting waiver from the Chair, CAPE: procurement of commercial systems or for non-commercial systems bought under competitively awarded, firm fixed-price contracts, as long as competitive conditions continue to exist.
Level of Reporting 
Routine CCDR shall normally be at level 3 (level 4 for space contracts) of the Contract Work Breakdown Structure (WBS) and determined separately for each prime contractor and subcontractor that meets the reporting thresholds. Reporting at levels 4 and below shall be required on those prime contracts or subcontracts containing WBS elements that address high-risk, high-value, or high-technical-interest areas of a program. Such reporting applies only if the CWIPT proposes and the OSD CAPE Chair approves. guidance. For production, reporting contractors normally shall submit CCDRs upon the delivery of each annual lot for all weapon systems. Due to the extended construction process for ships, CCDRs are also required for the total number of ships in each buy and for each individual ship within that buy at three intervals-initial report (total buy and individual ships), at the mid-point of first ship construction (individual ships only) or other relevant timeframe as the CWIPT determines, and after final delivery (total buy and individual ships).
Report Timing 
Initial reports are due within 60 days following the completion of the integrated baseline review when a pre-award or post-award conference is held. If a conference is not held, the initial report is due within 180 days of contract award. For subsequent reporting on development contracts, reporting contractors typically shall submit CCDRs after such major events as first flight or completion of prototype, before major milestones, and upon contract completion. In general, quarterly, semiannual, and annual reporting don’t meet the above
Formats and Instructions 
- CSDR Plan DD Form 2794
- DD Form 1921, “Cost Data Summary Report”
- DD Form 1921-1, “Functional Cost-Hour Report”
- DD Form 1921-2, “Progress Curve Report”
- DD Form 1921-3, “Contractor Business Data Report”
The related instructions are included in the Data Item Descriptions (DID) for these forms as follows:
- DD Form 1921: DID, DI-FNCL-81565
- DD Form 1921-1 DID, DI-FNCL-81566
- DD Form 1921-2 DID, DI-FNCL-81567
- DD Form 1921-3 DID, DI-FNCL-81765
- The instructions for the Initial Government Report can be found on the Defense Cost and Resource Center (DCARC) web site.
AcqLinks and References:
-  Defense Acquisition Guidebook (DAG)
- DoD Instruction 5000.02, Enclosure 4, Table 4
- DoD 5000.04-M-1, “Cost and Software Data Reporting (CSDR) Manual” – 19 April 07
- Website: Cost Assessment and Data Enterprise (CADE)
- Website: CAIG Operating and Support Cost-Estimating Guide
- Presentation: Defense Cost and Resource Center