DD Form 2794 – Cost and Software Data Reporting Plan

DD Form 2794 – Cost and Software Data Reporting Plan – The DD Form 2794, officially titled the Cost and Software Data Reporting Plan, is a critical Department of Defense (DoD) document used to define and manage cost, software, technical, and related data reporting requirements on major acquisition programs and contracts. Maintained under the authority of the Office of Cost Assessment and Program Evaluation (CAPE), this form ensures the U.S. government collects accurate, standardized actual-cost data to support realistic cost estimates, program oversight, and future acquisition decisions.

As of the latest edition dated May 16, 2024, DD Form 2794 remains the required format for all Cost and Software Data Reporting (CSDR) plans. U.S. defense contractors, program managers, and acquisition professionals rely on it daily across the Adaptive Acquisition Framework.

What Is DD Form 2794?

DD Form 2794 is the official government-approved template that documents the specific Work Breakdown Structure (WBS) elements, report types, submission events, frequencies, and data formats required for a given contract or program. It is commonly called the “CSDR Plan.”

The form is developed collaboratively by a Cost Working-group Integrated Product Team (CWIPT) and must be approved by the appropriate authority—typically the CAPE Deputy Director for Cost Assessment for major programs—before it is placed on a solicitation or contract. Once approved, it becomes the contractual basis for all subsequent cost and software data submissions.

Official form details from the Washington Headquarters Services Forms Management Program:

  • Form Number: DD 2794
  • Title: Cost and Software Data Reporting Plan
  • Edition Date: 05/16/2024
  • Office of Primary Responsibility: Director of Cost Assessment and Program Evaluation (DCAPE / CAPE)

You can download the current official version here: Download DD Form 2794 (PDF).

Purpose of the Cost and Software Data Reporting Plan

The primary purpose of DD Form 2794 is to establish a clear, enforceable plan for collecting high-quality actual cost and software data. These data feed the Cost Assessment Data Enterprise (CADE), the DoD’s central repository used by cost analysts across the military services and CAPE.

Key objectives include:

  • Supporting independent cost estimates (ICEs) and program office estimates
  • Enabling life-cycle cost analysis, Analysis of Alternatives (AoA), and affordability assessments
  • Providing standardized data for historical databases that improve future estimating accuracy
  • Ensuring consistency across contracts through product-oriented WBS elements aligned with MIL-STD-881
  • Capturing both recurring and non-recurring costs, software metrics, technical parameters, and sustainment data

Without an approved DD Form 2794, contractors are not required to submit the associated Contractor Cost Data Reports (CCDRs / FlexFiles), Software Resources Data Reports (SRDRs), Technical Data Reports, or Maintenance and Repair Parts Data Reports.

When Is DD Form 2794 Required?

CSDR requirements, and therefore the need for a DD Form 2794 plan, are governed by DoDI 5000.73, Cost Analysis Guidance and Procedures (effective October 24, 2024) and implemented through DoDM 5000.04, Cost and Software Data Reporting (CSDR) Manual.

In general, reporting is mandatory for:

  • Acquisition programs with anticipated expenditures exceeding $100 million (then-year dollars)
  • Contracts, subcontracts, and government-performed efforts valued at more than $50 million (then-year dollars) on ACAT I/II or equivalent programs
  • Software development or maintenance efforts valued at more than $20 million
  • High-risk or high-technical-interest efforts between $20 million and $50 million, as determined by the CSDR plan approval authority
  • Certain Middle Tier of Acquisition (MTA), Defense Business Systems, and sustainment contracts meeting the thresholds

The plan must be developed and approved prior to release of the Request for Proposal (RFP). DFARS clauses 252.234-7003 (Notice of Cost and Software Data Reporting System) and 252.234-7004 (Cost and Software Data Reporting System) are used to incorporate the approved plan into solicitations and contracts.

Key Components of the CSDR Plan (DD Form 2794)

A complete DD Form 2794 typically includes multiple tabs or sections covering:

  • Program and Contract Metadata – Program name, phase/milestone, contract number, contractor information, and point of contact
  • Work Breakdown Structure (WBS) – Product-oriented elements aligned with MIL-STD-881, including codes, levels, and names
  • Reporting Requirements Matrix – Which WBS elements require FlexFile (Cost and Hour Report), Quantity Data Report, SRDR, Technical Data Report, Maintenance & Repair Parts Data Report, etc.
  • Submission Events – Specific due dates or event-driven triggers (e.g., contract award + 12 months, annual reports, final report)
  • Resource Distribution Table (RDT) – Identification of subcontractors and efforts subject to flow-down reporting
  • Remarks and Special Instructions – Definitions of recurring vs. non-recurring costs, accounting notes, and any tailored requirements

Modern plans are often prepared using the CSDR Planning and Execution Tool (cPet) available through the CADE portal.

How the Approval and Implementation Process Works?

1. The Program Management Office notifies CAPE and the Service Cost Agency of the upcoming solicitation.
2. A CWIPT is formed (including program office, cost agency, DCARC, and industry input as appropriate).
3. The team starts with the latest commodity-specific CSDR Standard Plan and tailors it.
4. The completed DD Form 2794 package (plan + CDRLs + SOW language) is submitted for approval.
5. Once approved, the plan and associated Contract Data Requirements Lists (CDRLs) are included in the RFP and resulting contract.
6. Contractors submit data electronically to the CADE portal in accordance with the approved plan and the applicable Data Item Descriptions (DIDs).

Data submissions are validated by the Defense Cost and Resource Center (DCARC). Late or non-compliant submissions can affect contract performance assessments.

Related Policies, Tools, and Resources

U.S. defense professionals should consult these authoritative sources:

Download DD Form 2794

The current official DD Form 2794 (Cost and Software Data Reporting Plan) is available for free download from the DoD Forms Management Program:

Download DD Form 2794 (PDF)

Note: Always verify you are using the latest edition (currently 05/16/2024). Previous editions are obsolete. For fillable Excel versions and detailed completion instructions, visit the official CAPE/CADE policy pages or contact the CAPE Cost Data Support Group.

Frequently Asked Questions

Who approves the DD Form 2794?
For programs at or above the ACAT I (or equivalent) threshold, approval authority rests with the CAPE Deputy Director for Cost Assessment. For lower-tier programs, authority is typically delegated to the Service Cost Agency.

Does the plan apply to fixed-price contracts?
Yes. CSDR requirements apply regardless of contract type, including Firm-Fixed-Price, when the dollar thresholds are met.

Must subcontractors also report?
Yes. Primes must flow down CSDR requirements to subcontractors whose efforts exceed the applicable thresholds (generally $50 million, or $20 million for software). The Resource Distribution Table on the DD Form 2794 identifies these efforts.

Where is the data submitted?
All unclassified CSDR data are submitted electronically through the secure CADE portal (cade.osd.mil).

For questions about a specific program’s CSDR plan, contact your program’s Cost Working-group Integrated Product Team or the Defense Cost and Resource Center.