This X12 Transaction Set contains the format and establishes the data contents of the Contractor Cost Data Reporting Transaction Set (196) for use within the context of an Electronic Data Interchange (EDI) environment.  

This transaction set can be used to support contractor cost reporting requirements for actual costs and estimates at completion associated with major research and development (R&D) and production contracts or programs. This includes nonrecurring and recurring costs by work breakdown structure elements summarizing all activities on a contract or proposal; non recurring and recurring functional cost or hour categories for selected work breakdown structure elements; progress curve (learning curve) information detailing unit or average lot data by functional cost or hour categories; and summary contractor business base information such as indirect expenses, rates, and resources. This information can be used to evaluate contractor proposals, make cost projections of a given program, develop historical data bases to develop statistical techniques, and make independent cost analysis of new acquisitions. This transaction set can be used to convey proposed, initial, progress, updated, or final (end of contract) cost information.