The Cost and Software Data Reporting (CSDR) system is the primary means that DoD uses to collect actual cost and related business data on Acquisition Category (ACAT) I and ACAT IA defense contracts. Program Managers (PM) use the CSDR system to report data on contractor development and production costs and resource usage incurred in performing DoD programs. Its two principal components are: [1]

  1.  Contractor Cost Data Reporting (CCDR)
  2.  Software Resources Data Reporting (SRDR)

DoD Instruction 5000.02, Enclosure 4, Table 4, establishes CCDR and SRDR requirements for major contracts and sub-contracts (regardless of contract type) associated with ACAT I and IA contracts. The Instruction includes specific dollar thresholds that can also be found in Chapter of the Defense Acquisition Guidebook (DAG). Detailed procedures and other implementation guidance are found in:

Manual: DoD 5000.04-M-1, “Cost and Software Data Reporting (CSDR)”

1. Contractor Cost Data Reporting (CCDR) [1]
The Contractor Cost Data Reporting (CCDR) is the primary means within DoD to systematically collect data on the development and production costs incurred by contractors in performing DoD acquisition program contracts. CCDR requirements are:

  • Required on all ACAT I Programs
  • Required on all contracts > $50M
  •  Required on high-risk or high interest contracts between $20M-$50M

2. Software Resources Data Reporting (SRDR) [1]
The SRDR system collects software metrics data to supplement the actual CCDR cost data to provide a better understanding and improved estimating of software intensive programs. SRDR requirements are:

  • All major contracts and subcontracts, regardless of contract type
  • Contractors developing/producing software elements within ACAT IA, ACAT IC and ACAT ID programs
  • For any element with a projected effort greater than $20M

CSDR data is collected and stored in a central repository, the Defense Acquisition Automated Cost Information Management System (DACIMS). DACIMS has more than thirty five years of contractor cost data. It may be used to obtain cost data to estimate total program acquisition costs (includes work by both contractors and the U.S. Government); total program contract costs (awarded and future) for a particular contractor (referred to as “contractor program estimates”) and individual contract costs. Data may be used to: [1]

  • Prepare acquisition cost estimates for major system milestone reviews presented to Defense Acquisition Board (DAB) and Component acquisition executive at system milestone reviews
  • Develop independent U.S. Government contract cost estimates in support of contract cost and price analyses
  • Develop cost estimates to support analyses of alternatives, cost as an independent variable, and long-range planning efforts

Cost and Software Data Reporting requirements are listed in DFRAS Clause 252.234–7003 “Notice of Cost and Software Data Reporting System”.


  • The CSDR is guided by DoD 5000.04-M-1, “Cost and Software Data Reporting (CSDR) Manual”
  • Specific CCDR dollar thresholds that can also be found in the DAG – Chapter 11
  • The Defense Cost and Resource Center (DCARC) web site has downloadable report formats, definitions, specific report examples, and other related information.

AcqLinks and References:

Updated: 6/15/2018

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