OPERATING AND SUPPORT COST-ESTIMATING GUIDE

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OPERATING AND SUPPORT . COST-ESTIMATING GUIDE . OFFICE OF THE SECRETARY OF DEFENSE. COST ASSESSMENT AND PROGRAM. EVALUATION. SEPTEMBER 2020. This page intentionally left blank. Contents 1. INTRODUCTION ........................................ ........................................ .................................. 1. 1. Applicability ........................................ ........................................ ........................................ . 1. 1. 2. OVERVIEW OF LIFE-CYCLE COSTS ........................................ ........................................ 3. Life-Cycle Cost Categories ........................................ ........................................ ................... 3. Cost Categories as a Percentage of Life-Cycle Cost.

Work Breakdown Structures for Defense Materiel Items, Appendix K (Common Elements). The acquisition cost elements are part of the Work Breakdown Structure (WBS) for each major system type (e.g., aircraft, ground vehicle, etc.). The acquisition logistics support cost elements are described in Appendix C of this guide.

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