This document provides guidelines for preparing, documenting, and presenting operating and support (O&S) cost estimates to the Office of the Secretary of Defense (OSD) Cost Analysis Improvement Group (CAIG). It discusses the requirements for O&S cost estimates, provides instructions for developing such estimates, and presents standard cost element structures and definitions for specific categories of weapon systems. Documentation and presentation requirements also are provided to assist in preparing for CAIG reviews.
The primary objective of the guidelines is to achieve consistent, well-documented O&S cost estimates that can be replicated and verified by an independent party. This document supersedes previously published O&S guides and is the authoritative source of information on preparing O&S cost estimates for CAIG review.