- 2026-O0011 — DFARS RFO Implementation (Part 34)
252.234-7003 Notice of Cost and Software Data Reporting System. 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) [75 FR 71562, Nov. 24, 2010, as amended at 79 FR 65594, Nov. 5, 2014; 80 FR 36899, June 26, 2015]
The prescription shown below is from the codified eCFR. Under the RFO, the prescribing section may have been revised, relocated or reserved. See the deviation memorandum for the current prescription authority.
View deviation: 2026-O0011 →R-DFARS Prescription Source
This clause is prescribed in the R-DFARS by the following deviation:
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2026-O0011
— DFARS RFO Implementation (Part 34)
(DFARS Part 234)
Add clause 252.234-7003
234.7101(a)
(1) Use the basic provision when the solicitation includes the clause at 252.234-7004, Cost and Software Data Reporting--Basic.
(2) Use the alternate I provision when the solicitation includes the clause at 252.234-7004, Cost and Software Data Reporting--Alternate I.
Regulatory Stack
The layers of regulation that govern this clause, from the FAR prescription through agency-specific supplements and any active deviations.
R-DFARS
R-DFARS Prescription
Per Deviation 2026-O0011 (DFARS Part 234)
DFARS
DFARS Supplement (eCFR)
⚠ May be superseded by RFO
234.7101(a)
(1) Use the basic provision when the solicitation includes the clause at 252.234-7004, Cost and Software Data Reporting--Basic.
(2) Use the alternate I provision when the solicitation includes the clause at 252.234-7004, Cost and Software Data Reporting--Alternate I.
Version History
Version history is sourced from the codified eCFR. Changes published only as class deviations or by the Revolutionary FAR Overhaul do not appear here until they are incorporated into the eCFR. For RFO-driven changes see the RFO Version tab and any active deviations cited above.
No version history available from eCFR.