FAR and DFARS › DFARS Part 252: Solicitation Provisions and Contract Clauses › Subpart 252.2
DFARS 252.234-7003 Notice of Cost and Software Data Reporting System.
The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.
In plain English
This DFARS provision tells offerors what they must include in their proposals regarding cost and software data reporting (CSDR) when the solicitation includes a Government-approved CSDR plan and Resource Distribution Table. It matters because it defines the reporting process, forms, and subcontractor reporting obligations that will apply to the contract. The basic version requires CSDR reporting for subcontractors with subcontracts over $50 million, while Alternate I requires it for selected subcontracts identified in the CSDR contract plan.
Applies to: Offerors responding to solicitations that include a Government-approved CSDR plan and Resource Distribution Table
What it requires
- Describe the process to satisfy the DoD 5000.04-M-1 CSDR Manual and the Government-approved CSDR plan
- Demonstrate how CCDR will be based, to the maximum extent possible, on actual cost transactions rather than cost allocations
- Demonstrate how accounting system data will be mapped into the standard CCDR reporting categories
- Describe how recurring and nonrecurring costs will be segregated
Key terms: CSDR · CCDR · DD Form 2794 · Resource Distribution Table · DD Form 1921
Written by AI from this section's text. A guide, not legal advice: the text below rules.
The text
Basic. As prescribed in 234.7101(a) and (a)(1), use the following provision:
Notice of Cost and Software Data Reporting System—Basic (NOV 2014)
(a) This solicitation includes—
(1) The Government-approved cost and software data reporting (CSDR) plan for the contract, DD Form 2794; and
(2) The related Resource Distribution Table.
(b) As part of its proposal, the Offeror shall—
(1) Describe the process to be used to satisfy the requirements of the DoD 5000.04-M-1, CSDR Manual, and the Government-approved CSDR plan for the proposed contract;
(2) Demonstrate how contractor cost and data reporting (CCDR) will be based, to the maximum extent possible, upon actual cost transactions and not cost allocations;
(3) Demonstrate how the data from its accounting system will be mapped into the standard reporting categories required in the CCDR data item descriptions;
(4) Describe how recurring and nonrecurring costs will be segregated;
(5) Provide comments on the adequacy of the CSDR contract plan and related Resource Distribution Table; and
(6) Submit the DD Form 1921, Cost Data Summary Report, and DD Form 1921-1, Functional Cost-Hour Report, with its pricing proposal.
(c) CSDR reporting will be required for subcontractors at any tier with a subcontract that exceeds $50 million. The offeror shall identify, by providing comments on the Resource Distribution Table, the subcontractors, or, if the subcontractors have not been selected, the subcontracted effort in this category.
(End of provision)
Alternate I. As prescribed in 234.7101(a) and (a)(2), use the following provision, which uses a different paragraph (c) than the basic provision:
Notice of Cost and Software Data Reporting System—Alternate I (NOV 2014)
(a) This solicitation includes—
(1) The Government-approved cost and software data reporting (CSDR) plan for the contract, DD Form 2794; and
(2) The related Resource Distribution Table.
(b) As part of its proposal, the Offeror shall—
(1) Describe the process to be used to satisfy the requirements of the DoD 5000.04-M-1, CSDR Manual, and the Government-approved CSDR plan for the proposed contract;
(2) Demonstrate how contractor cost and data reporting (CCDR) will be based, to the maximum extent possible, upon actual cost transactions and not cost allocations;
(3) Demonstrate how the data from its accounting system will be mapped into the standard reporting categories required in the CCDR data item descriptions;
(4) Describe how recurring and nonrecurring costs will be segregated;
(5) Provide comments on the adequacy of the CSDR contract plan and related Resource Distribution Table; and
(6) Submit the DD Form 1921, Cost Data Summary Report, and DD Form 1921-1, Functional Cost-Hour Report, with its pricing proposal.
(c) CSDR reporting will be required for subcontractors for selected subcontracts identified in the CSDR contract plan as requiring such reporting. The offeror shall identify, by providing comments on the Resource Distribution Table, the subcontractors, or, if the subcontractors have not been selected, the subcontracted effort.
(End of provision)
Sections it refers to
- 234.7101 Solicitation provision and contract clause.
← 252.234-7002 Earned Value Management System. · 252.234-7004 Cost and Software Data Reporting System. →
Rule changes for DFARS Part 252
- Defense Federal Acquisition Regulation Supplement: Modifications to Printed Circuit Board Acquisition Restrictions (DFARS Case 2022-D011) ↗ · proposed 2026-07-02 · comments due 2026-08-31
- Defense Federal Acquisition Regulation Supplement: Certification Requirement for Military Recruitment Advertising (DFARS Case 2024-D022) ↗ · proposed 2026-06-25 · comments due 2026-08-24
- Defense Federal Acquisition Regulation Supplement: Small Purchase Exception for the Acquisition of U.S. Flags (DFARS Case 2024-D013) ↗ · proposed 2026-06-25 · comments due 2026-08-24
- Defense Federal Acquisition Regulation Supplement: Mitigating Risks Related to Foreign Ownership, Control, or Influence (DFARS Case 2021-D011) ↗ · proposed 2026-05-07 · comments due 2026-07-06
- Defense Federal Acquisition Regulation Supplement: Assessing Contractor Implementation of Cybersecurity Requirements (DFARS Case 2019-D041) ↗ · final rule 2025-09-10 · effective 2025-11-10
- Defense Federal Acquisition Regulation Supplement: Limitation on Certain Institutes of Higher Education (DFARS Case 2024-D023); Correction ↗ · final rule 2025-08-28 · effective 2025-08-28
- Defense Federal Acquisition Regulation Supplement: Disclosure of DoD Funding in Technical Publications (DFARS Case 2024-D003) ↗ · proposed 2025-08-25 · comments due 2025-10-24
- Defense Federal Acquisition Regulation Supplement: Limitation on Certain Institutes of Higher Education (DFARS Case 2024-D023) ↗ · final rule 2025-08-25 · effective 2025-08-25
Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.