DEV
This clause is modified by 2 active class deviations
- 2026-O0050 — DFARS RFO Implementation (Part 42)
- 2026-O0011 — DFARS RFO Implementation (Part 34)
252.234-7004 Cost and Software Data Reporting System. 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) [75 FR 71562, Nov. 24, 2010, as amended at 79 FR 65594, Nov. 5, 2014; 80 FR 36900, June 26, 2015]
RFO
Prescription superseded under the RFO
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-O0050 → · View deviation: 2026-O0011 →R-DFARS Prescription Source
This clause is prescribed in the R-DFARS by the following deviations:
-
2026-O0050
— DFARS RFO Implementation (Part 42)
(DFARS Part 242)
Add clause 252.234-7004
-
2026-O0011
— DFARS RFO Implementation (Part 34)
(DFARS Part 234)
Add clause 252.234-7004
234.7101(b)
(b) Use the basic or the alternate of the clause at 252.234-7004 , Cost and Software Data Reporting System, in solicitations that include major defense acquisition programs as follows:
(1) Use the basic clause in solicitations and contracts for major defense acquisition programs that exceed $50 million.
(2) Use the alternate I clause in solicitations and contracts for major defense acquisition programs with a value equal to or greater than $20 million, but less than or equal to $50 million, when so directed by the program manager with the approval of the OSD Deputy Director, Cost Assessment.
(1) Use the basic clause in solicitations and contracts for major defense acquisition programs that exceed $50 million.
(2) Use the alternate I clause in solicitations and contracts for major defense acquisition programs with a value equal to or greater than $20 million, but less than or equal to $50 million, when so directed by the program manager with the approval of the OSD Deputy Director, Cost Assessment.
Prescription data sourced from eCFR as of 2026-06-10 03:16 UTC.
Cross-references within the prescription are not resolved automatically.
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-O0050 (DFARS Part 242/234)
2026-O0050: DFARS RFO Implementation (Part 42) — DFARS Part 242
2026-O0011: DFARS RFO Implementation (Part 34) — DFARS Part 234
2026-O0011: DFARS RFO Implementation (Part 34) — DFARS Part 234
DFARS
DFARS Supplement (eCFR)
⚠ May be superseded by RFO
234.7101(b)
(b) Use the basic or the alternate of the clause at 252.234-7004 , Cost and Software Data Reporting System, in solicitations that include major defense acquisition programs as follows:
(1) Use the basic clause in solicitations and contracts for major defense acquisition programs that exceed $50 million.
(2) Use the alternate I clause in solicitations and contracts for major defense acquisition programs with a value equal to or greater than $20 million, but less than or equal to $50 million, when so directed by the program manager with the approval of the OSD Deputy Director, Cost Assessment.
(1) Use the basic clause in solicitations and contracts for major defense acquisition programs that exceed $50 million.
(2) Use the alternate I clause in solicitations and contracts for major defense acquisition programs with a value equal to or greater than $20 million, but less than or equal to $50 million, when so directed by the program manager with the approval of the OSD Deputy Director, Cost Assessment.
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.
Active Class Deviations
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