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 MARCH 2014 This page intentionally left blank Contents 1. INTRODUCTION ........................................ ........................................ ................... 1- 1 Purpose ........................................ ........................................ ............................ 1- 1 Applicability ........................................ ........................................ .................... 1- 1 Overview.

guide. Estimates of program life-cycle cost are to capture all costs of the program, regardless of funding source or management control; the estimates are not limited to certain budget accounts or to categories controlled by certain lines of authority. Life-cycle cost isdefined as the sum of four major cost categories: (1) research and

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