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.
Cost and Software Data Reporting (CSDR) System
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.
Cost and Software Data Reporting (CSDR) Components
Cost and Software Data Reporting (CSDR) has two principal components which are: 
Contractor Cost Data Reporting (CCDR)
Software Resources Data Reporting (SRDR)
Contractor Cost Data Reporting (CCDR) 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 Assessment 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.
Contractor Cost Data Reporting (CCDR) 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 timeframes as the CWIPT determines, and after final delivery (total buy and individual ships).
Contractor Cost Data Reporting (CCDR) 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 the contract award. For subsequent reporting on development contracts, reporting contractors typically shall submit CCDRs after such major events as first flight or completion of the prototype, before major milestones, and upon contract completion. In general, quarterly, semiannual, and annual reporting don’t meet the above
Contractor Cost Data Reporting (CCDR) 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
Cost and Software Data Reporting (CSDR) Administration
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. DCARC is part of the OSD Cost Assessment and Program Evaluation (CAPE) organization.
Website: Cost Assessment and Data Enterprise (CADE)
Cost and Software Data Reporting (CSDR) Guidance
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 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) Manual” – 7 May 21
Instruction: DoDI 5000.73, “Cost Analysis Guidance and Procedures” – 13 Mar 20
Cost and Software Data Reporting (CSDR) Repository
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: 
- 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 (CSDR) Reporting Requirements
Cost and Software Data Reporting requirements are listed in DFRAS Clause 252.234–7003 “Notice of Cost and Software Data Reporting System”.
- 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” – 7 May 21
- (Old) 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