scope:

These requirements apply to all depot maintenance workloads regardless of DoD funding source, e.g., Defense Working Capital Fund (DWCF), Research and Development, Procurement, General Purpose Forces, Special Operations Forces, Operation and Maintenance, or other appropriations; or non-DoD funding source, such as work done for private-sector customers or other Federal, state, local, and foreign governments. DoD depot maintenance activities that are funded by DWCF are required to follow the formal job order cost accounting requirements specified in Volume 11B, Chapter 13, "Cost Accounting Requirements for Depot Maintenance," of this Regulation. Other DoD activities performing depot maintenance workloads may use other cost-finding procedures to satisfy the reporting requirements specified in section 1402 of this chapter. DoD activities that contract with private-sector activities for depot maintenance will report as prescribed in section 1403 of this chapter. Required report line items and additional guidance are provided in:

A. Addendum 1 - DoD Depot Maintenance Performing Activities.

B. Addendum 2 - Reporting Activity Identifying Codes.

C. Addendum 3 - DMCS Data Editing Tool Input File Format.

D. Addendum 4 - Work Breakdown Structure Codes.

E. Addendum 5 - Work Performance Category Codes.

Purpose

This chapter prescribes Depot Maintenance Cost System (DMCS) requirements that the Department of Defense (DoD) Components must satisfy with regard to reporting the accomplishment and status of DoD depot maintenance workloads in:

A. DoD depot maintenance facilities.

B. Private-sector facilities.

C. Other DoD and Federal Government facilities.

D. State, local, and foreign government facilities.