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FAR and DFARS › DFARS Part 252: Solicitation Provisions and Contract Clauses › Subpart 252.2

DFARS 252.234-7004 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 clause requires the contractor to use a documented standard cost and software data reporting (CSDR) process that follows the DoD CSDR Manual, maintain management procedures for timely and reliable reporting, and use the Government-approved CSDR plan (DD Form 2794) and Resource Distribution Table as the basis for reporting. It also imposes flow-down reporting requirements on certain subcontractors and requires notification to the Government when subcontractors change or new awards are made.

Applies to: Contractors performing contracts that include this clause, and their subcontractors as specified.

What it requires

  • Use a documented standard CSDR process that satisfies the DoD 5000.04-M-1, CSDR Manual guidelines.
  • Use management procedures that provide for timely and reliable information for CCDRs and SRDRs required by the contract.
  • Use the Government-approved CSDR plan (DD Form 2794) and related Resource Distribution Table as the basis for reporting.
  • Require CSDR reporting from subcontractors at any tier with a subcontract that exceeds $50 million (basic clause) or from selected subcontractors identified in the CSDR contract plan (Alternate I).

Key terms: CSDR · CCDR · SRDR · DD Form 2794 · Resource Distribution Table

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(b) and (b)(1), use the following clause:

Cost and Software Data Reporting System—Basic (NOV 2014)

(a) In the performance of this contract, the Contractor shall use—

(1) A documented standard cost and software data reporting (CSDR) process that satisfies the guidelines contained in the DoD 5000.04-M-1, CSDR Manual;

(2) Management procedures that provide for generation of timely and reliable information for the contractor cost data reports (CCDRs) and software resources data reports (SRDRs) required by the CCDR and SRDR data items of this contract; and

(3) The Government-approved CSDR plan for this contract, DD Form 2794, and the related Resource Distribution Table as the basis for reporting in accordance with the required CSDR data item descriptions.

(b) The Contractor shall require CSDR reporting from subcontractors at any tier with a subcontract that exceeds $50 million. If, for subcontracts that exceed $50 million, the Contractor changes subcontractors or makes new subcontract awards, the Contractor shall notify the Government.

(End of clause)

Alternate I. As prescribed in 234.7101(b) and (b)(2), use the following clause, which uses a different paragraph (b) than the basic clause:

Cost and Software Data Reporting System—Alternate I (NOV 2014)

(a) In the performance of this contract, the Contractor shall use—

(1) A documented standard cost and software data reporting (CSDR) process that satisfies the guidelines contained in the DoD 5000.04-M-1, CSDR Manual;

(2) Management procedures that provide for generation of timely and reliable information for the contractor cost data reports (CCDRs) and software resources data reports (SRDRs) required by the CCDR and SRDR data items of this contract; and

(3) The Government-approved CSDR plan for this contract, DD Form 2794, and the related Resource Distribution Table as the basis for reporting in accordance with the required CSDR data item descriptions (DIDs).

(b) The Contractor shall require CSDR reporting from selected subcontractors identified in the CSDR contract plan as requiring such reporting. If the Contractor changes subcontractors or makes new awards for selected subcontract effort, the Contractor shall notify the Government.

(End of clause)

Sections it refers to

  • 234.7101 Solicitation provision and contract clause.

Sections that refer to it

  • 234.7101 Solicitation provision and contract clause.
  • 242.503-2 Post-award conference procedure.

← 252.234-7003 Notice of Cost and Software Data Reporting System. · 252.235-7000 Indemnification Under 10 U.S.C. 3861—Fixed Price. →

Rule changes for DFARS Part 252

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.

DFARS 252.234-7004 Cost and Software Data Reporting System · SpendQuery