DAMAGES

1) Money to be paid as compensation for injury or loss. 2) The amount for which a company will be held liable for Contract breaches and acts by employees within the scope of employment.

DATA

1) Information, especially information organized for Analysis or computation. 2) For Government Contracts, all recorded graphic and written information for a contract. Data may be either Technical Data or nontechnical data, such as management or financial information. Data may be in the form of drawings, documents, reports, letters, machine printouts, brochures, and other applicable forms not specifically mentioned. Data is usually controlled by the Contract Data Requirements List (CDRL) attached to the contract.

DATA CALL

A request by the Data manager to executive and/or participating services to submit their requirements for Contractor furnished data.

DATA DEPOSITORY

A Facility designated to act as custodian in establishing and maintaining a master Engineering specification and drawing depository service for Government-approved documents that are the property of the U.S. Government. As custodian for the Government, the Contractor is authorized by approved Change Orders to maintain these master documents at the latest approved revision level. When documentation is called for on a given item of Data retained in the depository, the charges (if charged directly) will be to the appropriate data Element. The data depository element represents a distinct entity of its own and includes all efforts of drafting, clerical, filing, etc., required to provide the service outlined above. All similar efforts for the contractor's internal specification/drawing Control system in support of his Engineering and/or production activities are excluded.

DATA GROUPS

1) Group I - Data which: (a) the Contractor must prepare solely to fulfill the customer's Contract Data Requirements List (CDRL) requirements; (b) the customer wants and which would not normally be generated in the performance of the proposed Statement of Work (SOW); and, (c) is not otherwise essential to the contractor's performance of the primary Contract effort. 2) Group II - Data which the contractor normally prepares in the course of the SOW performance, but which must be modified to meet customer data formats or CDRL requirements. 3) Group III - Data which: (a) are prepared by the contractor as part of normal operating procedures; (b) require no change to conform to customer requirements; and, (c) require minimal additional effort to produce. 4) Group IV - Data which is produced by the contractor as a part of marketing or product sales activities. Group IV covers sales and technical brochures, pamphlets, catalogs, and descriptive literature available to distribution to all his customers.

DATA ITEM DESCRIPTION (DID)

A standard Government form used to define and describe the Data required to be furnished by the Contractor. DIDs provide a detailed description of the content of Contract Data Requirements List (CDRL) items, including preparation information, reproduction media, delivery requirements (times and places), etc.

DATA LINE ITEM

One item of Data as listed on a data requirements package or Contract Data Requirements List (CDRL).

DATA MANAGEMENT

1) The Element of Program Management which identifies, plans, directs, and Controls data tasks to ensure that total contract Data requirements and program data requirements are satisfied. 2) The process of determining and validating each data requirement and of planning for the timely and economical acquisition of data.

DATA PACKAGE

A set of documents furnished by the Contractor to the customer upon completion of a Statement of Work or Contract task, or upon delivery of equipment.

DATA PROCESSING (DP)

The Execution of programmed instructions, or Software, using processors, ser]vers, personal Computers, or workstations, etc..

DATA REDUCTION

1) The process of transforming masses of raw Data or experimentally obtained data, usually gathered by instrumentation, into useful, ordered or simplified intelligence. 2) The conversion of a large quantity of detailed data into a small quantity of useful summarized information.

DD FORM

A form used by two or more agencies of the Department of Defense, specifically a form prescribed or adopted by a Department of Defense Agency under appropriate authority, to be used by two or more departments or agencies of the Department of Defense.

DEADLINE EQUIPMENT

An End Item or piece of equipment removed from operation or use for one of the following reasons: (a) it is inoperative due to damage, malfunctioning or awaiting necessary repairs; (b) it is unsafe; or, (c) it would be damaged by further use. Deadline equipment does not include equipment removed from operation for routine maintenance.

DEBIT

l) Any Bookkeeping entry in recording a transaction, the effect of which is to decrease a Liability, Revenue, or Capital account or increase an Asset, or expense account. 2) Having a balance that represents an asset. 3) The act of making such an entry. 4) A debit memo or debit invoice used in dealings with customers or suppliers. See Credit.

DEBT

Money, goods, or services owed to another by virtue of an agreement, expressed or implied, giving rise to a legal duty to pay.

DEBUG

1) The detection and remedying of deficiencies in specified performance, preferably prior to final Acceptance. 2) To test or Checkout a program of instructions and Data for a Computer in order to eliminate mistakes. 3) In Computer Programming, the work required to fix minor discrepancies in the program.

DECENTRALIZATION

The process of assigning responsibility, with delegation of commensurate authority, for the performance of any functions or operation to a subordinate organizational unit or company division.

DECISION COORDINATING PAPER (DCP)

(OBSOLETE) The former principal DoD document used to record essential system program information for use in support of Milestone Reviews. It has been replaced by the Integrated Program Summary.

DECREMENT

1) A decrease. 2) The amount by which something decreases. 3) A directed funding level reduction for Acquisition program(s).

DEFECT

1) The lack of something necessary or desirable. 2) An imperfection or Fault. 3) Any nonconformance of a Characteristic with respect to specified requirements.

DEFECT IN MATERIAL OR WORKMANSHIP

1) Patent Defect - A special condition or conditions in a product due to faulty workmanship and/or material which might cause its Failure or malfunction, and which was or should have been discoverable upon inspection. 2) Latent Defect - A defect not discoverable upon inspection, such as a crack in a forging or structural part. See Defect.

DEFECTIVE

1) Faulty. 2) Having a Defect, or lacking perfection. 3) Descriptive of a unit of product which contains one or more defects.

DEFECTIVE COST OR PRICING DATA

Certified Cost and Pricing Data subsequently found to have been inaccurate, incomplete or noncurrent as of the effective date of the certification. In this case, the Government is entitled to an adjustment of the negotiated price, including profit or fee, to exclude any significant sum by which price was increased because of the defective Data, provided the data were relied upon by the Government.

DEFECTIVE PRICING

The illegal willful certification by a Contractor that cost and/or pricing Data is/was current, accurate, and complete, when, in fact, it is/was not. See Defective Cost or Pricing Data.

DEFENSE ACQUISITION BOARD (DAB)

The senior DoD Acquisition review board chaired by the Under Secretary of Defense for Acquisition. The Vice Chairman of the Joint Chiefs of Staff is the Vice-Chair. Other members include the Deputy Under Secretary of Defense (Acquisition), Acquisition Executives of the Army, Navy, and Air Force; the Director of Defense Research and Engineering; the Assistant Secretary of Defense for Program Analysis and Evaluation; and the Comptroller of the Department of Defense.

DEFENSE ACQUISITION BOARD (DAB) COMMITTEES

Advisory boards subordinate to the Defense Acquisition Board. Currently, there are three primary committees: the Conventional Systems Committee; the Strategic Systems Committee; and the Command, Control, Communications, and Intelligence Systems Committee. The number of Committees is determined by the Under Secretary of Defense for Acquisition. These committees review Acquisition Category I programs prior to a Defense Acquisition Board review in order to make an independent assessment and recommendation to the Board regarding the program.

DEFENSE ACQUISITION EXECUTIVE (DAE)

The principal advisor and assistant to the Secretary of Defense and the focal point in the DoD for the systems Acquisition process. The Under Secretary of Defense for Acquisition, USD(A), is the DAE.

DEFENSE ACQUISITION EXECUTIVE SUMMARY (DAES)

The DAE's principal mechanism for tracking programs between Milestone reviews. Includes programs subject to the Selected Acquisition Report (SAR), and any non-SAR programs subject to review by the Defense Acquisition Board (DAB).

DEFENSE ACQUISITION REGULATIONS (DAR)

(OBSOLETE) Regulations describing the method of conducting Business with the DoD. The DAR replaced the Armed Services Procurement Regulations (ASPR), and were themselves replaced on April 12, 1984 by the Federal Acquisition Regulations (FAR).

DEFENSE ACQUISITION REGULATORY COUNCIL (DARC)

The DARC is one of two councils authorized to generate changes to the Federal Acquisition Regulation (FAR). DARC members are from the Office of the Under Secretary of Defense for Acquisition, the DoD Components, and NASA. (The other authorized council is the Civilian Agency Acquisition Council with representatives from the other executive departments.)

DEFENSE ARTICLE(S)

Any DoD military items such as: (a) weapons systems; (b) munitions, aircraft, or boats; (c) other property, installations, material, equipment, supply or goods used for purposes of furnishing military assistance or making military sales; (d) any machinery, Facility, tool, material, supply, or other items necessary for the manufacture, production, processing, repair, servicing, storage, construction, transportation, operation, or use of any other defense article; or, (e) any Component or part of any articles listed above. Defense articles do not include merchant vessels, major combatant vessels, or, as defined by the Atomic Energy Act of 1954, as amended, source material, by-product material, special nuclear material, production Facilities, utilization facilities, or atomic weapons.

DEFENSE CONTRACT MANAGEMENT COMMAND (DCMC)

The DoD representative for Contract Administration. DCMC is part of the Defense Logistics Agency (DLA). A Contractor with a large amount of defense Business will have a DCMC Contract administration team located at the plant on a full time basis.

DEFENSE ENTERPRISE PROGRAM (DEP)

An Acquisition Program designated to Streamline the Acquisition process by waiver of selected regulatory requirements.

DEFENSE MATERIEL ITEM

A term used within the Department of Defense (DoD) to identify an aggregation of hardware/software which satisfies a specific end use function. The term is usually applied to a system or major equipment established as a Program Element.

DEFENSE MISSION

The mission of the DoD as specified by legislative authority.

DEFENSE PLANNING AND RESOURCES BOARD (DPRB)

A board, chaired by the Deputy Secretary of Defense, established to facilitate decision making during all phases of the Planning, Programming, and Budgeting System process. Board members include the Secretaries of the Military Departments, the Chairman of the Joint Chiefs of Staff, the under Secretaries of Defense for Acquisition and Policy, the Assistant Secretary of Defense for Program Analysis and Evaluation, and the Comptroller of the Department of Defense.

DEFENSE PLANNING GUIDANCE (DPG)

A document issued by the Secretary of Defense to DoD Components providing the strategic framework for developing the Service Program Objective Memoranda. The DPG, in connection with the Biennial Budget process, is issued every other (odd) year in October.

DEFENSE PLANT REPRESENTATIVE OFFICE (DPRO)

The Contract Administration team from the Defense Contract Management Command located full time at a Contractor's plant.

DEFENSE SYSTEMS MANAGEMENT COLLEGE (DSMC)

A DoD college dedicated to educating persons in the DoD systems Acquisition process, both military and civilian in Government and industry, and conducting research to support and improve DoD acquisition Program Management.

DEFER

To postpone, delay, or put off until a future time.

DEFERRAL

1) Official notification that something has been deferred. See Defer. 2) The act of deferring something. 3) An action of the President that temporarily withholds, delays, or precludes the Obligation or Expenditure of Budget Authority. A deferral must be reported by the President to Congress in a deferral message. The deferral can be overturned if either house passes a resolution disapproving it. A deferral may not extend beyond the end of the fiscal year in which the message reporting it is transmitted to Congress. See also Rescission.

DEFERRAL OF BUDGET AUTHORITY

Any action by any officer or employee of the U.S. which temporarily withholds, delays, or effectively precludes the Obligation or Expenditure of Budget Authority. Deferrals may not extend beyond the end of the Current Fiscal Year and may be overturned by the passage of an impoundment resolution by either House of Congress. See also Rescission.

DEFICIENCY

1) Any condition or Characteristic in supplies or services which is not in compliance with the requirements of the Contract at the time of delivery. 2) Operational need minus existing and planned Capability. 3) The degree of inability to successfully accomplish one or more mission tasks or functions required to achieve mission or mission area objectives. Deficiencies might arise from changing mission objectives, opposing threat systems, changes in the environment, obsolescence, or Depreciation in current military Assets.

DEFINITION PHASE

Phase B in NASA's Phased Project Planning and Execution concept.

DEFLATOR

A numerical index used to reduce a price level to a comparable price level at a given different point in time.

DEGRADATION

1) A lowering of quality, performance or status. 2) A loss or reduction of Capability to perform a designated mission.

DEGRADATION FACTOR

A Factor which, when multiplied by the predicted Mean Time Between Failures, yields a reasonable Estimate of the operational mean time between Failures.

DELAY ALLOWANCE

A time increment included in a time standard to allow for predictable contingencies and minor delays beyond the Control of the workmen.

DELIVERY FORECAST

1) Periodic Estimates of Contract production deliveries, used as a measure of the Effectiveness of production and supply-availability scheduling and as a guide to corrective actions to resolve procurement or production Bottlenecks. 2) Estimates of deliveries under obligation against procurement.

DELPHI METHOD

A technique for applying the informed judgment of a group of experts, using a carefully planned program of sequential individual interrogations, without direct confrontation; and with maximum use of feedback of digested information in the investigation and solution of problems.

DELTA

1) The variance, difference, or distance between two specific points or items, usually numerical values. 2) The change from one numerical number to another. 3) A funding change or difference.

DEMONSTRATION AND VALIDATION (DEM/VAL)

(Formerly titled Concept Demonstration/Validation). Normally the second phase in the Acquisition Life Cycle, DEMVAL consists of steps necessary to resolve or minimize logistics problems identified during Concept Exploration and Definition, verify preliminary Design and Engineering, build prototypes, accomplish necessary planning and fully analyze trade off proposals. The objective of DEMVAL is to validate the choice of alternatives and to provide the basis for determining when to proceed into Engineering and Manufacturing Development.

DENOMINATOR

1) The quantity or value below the line indicating division in a fraction or ratio. 2) The quantity that divides the Numerator.

DEOBLIGATION

A downward adjustment of previously recorded Obligations. Deobligations may be attributable to Contract Terminations, price revisions, Cost Underruns on Cost Reimbursement Contracts and corrections of amounts originally recorded as obligations, or for the convenience of the Government.

DEPENDENT FAILURE

A Failure which is caused by the failure of an associated item. See Independent Failure.

DEPENDABILITY

1) The degree to which an item is operable and capable of performing its requirements. 2) A measure of function or operating condition at any (random) time during a specified mission profile, given item Availability at the start of the mission.

DEPLOY

1) To arrange, place, or move strategically or appropriately. 2) To spread out systematically over an area. 3) To field a weapon system by placing it into operational use with units in the field or fleet. See Deployment.

DEPLOYMENT

1) Functions to be performed and system Elements required to initially transport, receive, process, install, test, Checkout, train, operate and as required emplace, house, store, or Deploy the system into a state of Full Operational Capability. 2) Fielding a weapon system by placing it into operational use with units in the field or fleet. See System Deployment.

DEPOSIT

1) Money or other Assets placed with or by another as an evidence of good faith, custody or safekeeping. 2) The act of placing such money or assets.

DEPOT

A Facility for the receipt, Classification, storage, issue, repair, maintenance, manufacture, Assembly, or salvage of material, Contract End Items, and/or weapon systems hardware.

DEPOT LEVEL MAINTENANCE

Maintenance performed on material requiring major overhaul or a complete rebuild of parts, assemblies, subassemblies, and End Items, including the manufacture of parts, modification, testing, and reclamation as required. Supports organizational and intermediate maintenance activities by more extensive shop Facilities and equipment and personnel of higher technical skill than are normally available at the lower levels of maintenance.

DEPRECIATION

1) The decline in value of tangible fixed Assets due to such causes as wear and tear, action of the Elements, inadequacy, and obsolescence, but without loss of substance. 2) The portion of Cost of tangible fixed assets calculated to have expired for any Accounting Period due to such causes, thereby constituting an Operating Cost.

DESIGN

1) The Engineering disciplines and Analysis required to transform a concept into released drawings, Engineering Data, and final hardware. 2) The arrangement of the parts or details of something according to a plan.

DESIGN CHANGE

1) A Government approved Engineering Change incorporated into the End Item which modifies, adds to, deletes, or supersedes parts in the end item. 2) Any change in Design, plan, or drawings that affects the Configuration and/or mechanics of a part, Assembly, Component or end item.

DESIGN CHANGE NOTICE (DCN)

1) A formal notification prepared by a contractor, as a result of an approved Engineering Change to the end article on the contract, describing the effect of the change on repair parts which have been procured, recommended, and/or interim released. 2) A document utilized by the contractor to revise or recommend items for procurement by the Government for introduction into the physical stock-numbered inventory for eventual utilization in supporting the End Items. 3) A Provisioning document which transmits Government approved Engineering changes incorporated in the end item to the logistics support activity. See Design Change.

DESIGN, DEVELOPMENT, TEST, AND EVALUATION (DDT&E) COSTS

A NASA term for the Non-Recurring Costs associated with a project's Engineering, Design, Analysis, Development, test, Evaluation, hardware fabrication, and the management of these activities. DDT&E Costs are similar to DoD Research, Development, Test and Evaluation Costs, with the exception that NASA does not include Research costs in this category.

DESIGN INTERFACE

The relationship of logistics-related Design Parameters, such as Reliability and Maintainability, to readiness and support resource requirements. These logistics-related design parameters are expressed in operational terms rather than as inherent values and are specifically related to system readiness objectives and support Costs of the material system.

DESIGN PARAMETER(S)

Qualitative, quantitative, physical, and functional value Characteristics that are inputs to the Design process, for use in design tradeoffs, risk analyses, and the Development of a system that is responsive to system requirements.

DESIGN PHASE

Phase C in NASA's Phased Project Planning and Execution concept.

DESIGN SPECIFICATION

A document prescribing criteria to be satisfied in designing a particular End Item, part, subsystem, or system. Typical criteria include performance requirements under specified environments, size, weight, ruggedness, etc.

DESIGN TO COST (DTC)

A management concept wherein rigorous Cost goals are established during Development, and the Control of systems costs (acquisition, operating and support) to these goals is achieved by practical tradeoffs among Operational Capability, performance, cost, and schedule. Cost, as a key Design Parameter, is addressed on a continuing basis and as an inherent part of the development and production process.

DESIGN TO COST (DTC) GOAL

A Unit Cost goal to be achieved in the production phase of the Acquisition Life Cycle, the DTC is based upon the existing best Estimate of quantity, production rate, time frame, and, when available, cost-quantity relationships (Learning Curves). The Design To Cost goal is expressed in Constant Dollars and is established no later than entry into Engineering and Manufacturing Development. Design and production studies are conducted to achieve the DTC goal. DTC goals may also extend to Operations and Support phase Costs.

DESIGN TO (AVERAGE) UNIT PRODUCTION COST (DTUPC)

Included in Development contracts, this Design to Cost goal is the anticipated (average) unit production price to be paid by the Government for recurring production Costs, and is based upon a stated production quantity, rate, and time frame. The DTUPC goal is used by the contractor as a Design Parameter to Control system cost. In general, the DTUPC goal should only include those Cost Elements that are under the control of, or influenced by, the contractor. The goals are often the subject of contract Incentives.

DESK AUDIT

An Examination or Audit of limited scope made at a point removed from the site of operations by reference to documents and other information available at the audit point, supplemented, in some instances, by information readily obtained by correspondence or telephone.

DESTRUCTIVE TESTING

1) Prolonged endurance testing of equipment or a specimen until it fails, in order to determine service life or Design weakness. 2) Testing in which the preparation of the test specimen or the test itself may adversely affect the life expectancy of the unit under test to render the sample unfit for its intended use.

DETAIL SPECIFICATION

1) A detailed description of a particular model of an item which cites all specific Design and construction criteria. 2) A Specification which covers all requirements for one or more types of items or services so as not to require preparation of and reference to a general specification for the common requirements.

DETAILED AUDIT

An Examination of the books of Account, or a portion thereof, whereby all or substantially all entries and transactions are reviewed and verified, as contrasted with an examination of tests or samples.

DETAILED COST ESTIMATING

A method of Cost Estimating characterized by a thorough, detailed Analysis of all tasks, Components, processes, and assemblies. Requirements for labor, tooling, and material items are produced by this type of Estimating. The application of labor rates, material prices and overhead to the calculated requirements translates the Estimate into dollars. This type of estimating is further characterized by the presence of complete calculations, records, and quotations that are available for future use. See Cost Estimating Methods, Grass Roots Cost Estimate, and Engineering Cost Estimate.

DETERMINATION(S) AND FINDINGS (D&F)

A special form of written approval by an authorized official required by statute or regulation as prerequisite to taking certain contracting actions. See Contracting Officer.

DEVELOPMENT

1) The systematic use of scientific and technical knowledge intended to meet specific product performance requirements or objectives, or the process of working out and extending the theoretical, practical, and useful applications of a basic Design, idea, or scientific discovery. 2) The design, development, Test and Evaluation of a potential new product or service, or of an improvement in an existing product. 3) For DoD, the design, building, modification, or improvement of the prototype of a vehicle, engine, instrument or the like as determined by the basic idea or concept. Development includes all efforts directed toward those development programs being engineered for Service use but which have not yet been approved for procurement or operation, and all efforts directed toward development Engineering and test of systems, support programs, vehicles and weapons that have been approved for production and service Deployment. See Engineering and Manufacturing Development.

DEVELOPMENT/OPERATIONS PHASE

Phase C in NASA's Phased Project Planning and Execution concept.

DEVELOPMENT SPECIFICATION

A Specification which contains the performance, Design, and test requirements for a Configuration Item, and which is developed prior to detailed design of the item. See Type B Specification.

DEVELOPMENT TEST AND EVALUATION (DT&E)

Tests conducted to: (a) measure progress, usually of Components and/or subsystems; (b) assist the Engineering, Design, and Development process; and, to (c) verify attainment of technical performance specifications and objectives. Development Test and Evaluation may be conducted before or after production begins, but is usually conducted under controlled or laboratory conditions.

DEVELOPMENTAL MANUFACTURING

The manufacturing effort to build Mockups, Brassboards, or Breadboards, or to help build hardware for use in Engineering and Manufacturing Development and Development Test and Evaluation activities. Organizations may refer to developmental manufacturing by other terms, such as, developmental support, factory support to Engineering, experimental fabrication, or manufacturing support to engineering.

DEVIATION(S)

1) Variance. See also Standard Deviation. 2) A variance from any stated requirement, which does not alter the basic Operational Capability as defined in the Contract. 3) A written Authorization, granted prior to the manufacture of an item, to depart from a particular performance or Design requirement of a specification, drawing or other document for a specific number of units or a specified period of time.

DEVIATION CRITERIA

Limits established beyond which a Program Manager may not trade-off Cost, schedule, or performance without Authorization from the Milestone Decision Authority. Acquisition Program Baseline (APB) thresholds represent these parameters. Deviation criteria or thresholds for Phase I, Demonstration and Validation, are the cost, schedule or performance thresholds negotiated by the Program Manager with the Milestone Decision Authority and documented in the APB. Deviation thresholds for Acquisition Category I programs for Phase II and Phase III are specified by DoD Instruction 5000.2. Currently, deviation thresholds for cost increases (over Base Year Dollars) are (by funding category): 15% RDT&E; 5 % Procurement; 15% Average Unit Procurement Cost; 15% MILCON. For schedule, the threshold is delay greater than 180 days. For performance, the threshold is any parameter beyond the threshold. (See Acquisition Life Cycle and Appropriations for definitions of Phases and funding categories.)

DIRECT COST(S)

Any item of Cost (or the Aggregate thereof) which may be identified specifically with any objective, such as a product, service, program, function, or project. Direct costs are not necessarily limited to items that are incorporated into the end product, such as labor or material. Direct costs may be charged directly to a given Contract Charge Number or they may be charged to a redistribution work order subsequently distributed to contracts over a logical base. Direct costs are the opposite of Indirect Costs, which are classified as Overhead, and are distributed to contracts over a Base normally composed of direct hours or dollars.

DIRECT ENGINEERING

Engineering effort directly related to specific end products.

DIRECT LABOR

That labor which can be specifically and consistently identified with or assigned to a particular work order, and which bears full Overhead. Manufacturing direct labor includes the fabrication, Assembly, and inspection and test required for constructing the end product. Engineering Direct Labor consists of Engineering Labor such as reliability, quality assurance, test, Design, etc., that is readily identifiable with an end product.

DIRECT LABOR STANDARD(S)

A specified output or a time Allowance established for a Direct Labor operation. Labor standards are established by industrial engineers.

DIRECT MATERIAL

Raw materials, standard parts, Commercial Items, purchased parts, purchased equipment, outside production, and subcontracted items required to manufacture and assemble completed products. Direct material often also includes the Costs associated with materials or products received from other company divisions under an interdivisional support agreement.

DIRECT MATERIAL COST

The Cost of all Direct Material used in making a product.

DIRECT SALE

The sale, by a United States contractor, of equipment, materiel, and/or services, developed with DoD Appropriation funds, to a foreign government for military uses.

DISALLOWED COST(S)

Costs rejected for reimbursement by the customer. Both Direct Costs and Indirect Costs may be disallowed.

DISBURSEMENT

1) Any payment or Outlay by Cash, check, or voucher deductions. 2) In budgetary usage, gross disbursements represent the amount of checks issued, or the cash or other payments made and credited to an Appropriation or fund account. Net disbursements represent gross disbursements less income collected for goods and services provided. See also Expenditures.

DISCOUNT

1) A reduction from the full amount of a price or Debt. 2) The interest deducted in advance of a purchase or sale. See also Discounting.

DISCOUNT RATE

The interest rate used to Discount future Costs and Benefits, in order to arrive at present values based on the time value of money.

DISCOUNTING

1) The process of reducing a future amount to a present value. 2) A technique for converting forecasted amounts to economically comparable amounts at a common point in time, considering the time value of money. Once Cost Estimates have been generated, they must be time phased to reflect Expenditure patterns. The time value of money is considered by computing present value Costs. Present Value costs are computed by applying a Discount Rate to each year's cost in a cost stream. Discount rates are usually developed to closely approximate the current cost of money in the financial marketplace. The purpose of discounting is to determine if the time value of money is sufficiently great to change the ranking of alternatives a ranking that has been established on the basis of all other considerations.

DISCRETE

1) Consisting of unconnected, distinct parts. 2) Constituting a separate, individual thing.

DISPOSAL

The act of getting rid of excess, surplus, scrap, or salvage property under proper authority. Disposal may be accomplished by, but not limited to, transfer, donation, sale, declaration, abandonment, or destruction.

DISPOSAL CREDITS

1) The agreedupon price for any part of the Termination inventory sold to a contractor during negotiations regarding a Contract Termination Claim. 2) The proceeds from the sale of any material sold to third parties by a contractor in connection with contract termination, to the extent not otherwise paid for by or credited to the Government.

DISTRIBUTED (OR DISTRIBUTABLE) LABOR (COSTS)

Any Costs or labor which cannot economically be accounted for to a specific task and thus are distributed across all contract tasks as a function of labor or material costs. See also Indirect Cost and Indirect Labor.

DISTRIBUTION SYSTEM

1) That complex of Facilities, installations, methods, and procedures designed to receive, store, maintain, distribute, and Control the flow of material between the point of receipt into the system and the point of issue to using activities and organizations. 2) The Computer logic, routines, and Accounting procedures that implement control, record, and operate a Distributed Labor (cost) system.

DOCUMENTATION

1) Any paper bearing information or Data. 2) In Acquisition, all documents used for managing and reviewing an Acquisition Program. 3) All of the files maintained for historical support until a Contract is closed out. 4) The summary and Backup Data which supports a Cost Estimate.

DOD

Department of Defense.

DOD COMPONENT(S)

The Office of the Secretary of Defense; the Military Departments; the Chairman, Joint Chiefs of Staff and the Joint Staff; the Unified and Specified Commands; the Defense Agencies; and the DoD Field Activities. See also Component.

DOD DIRECTIVE 5000.1, "DEFENSE ACQUISITION"

The principal DoD directive on Acquisition, it establishes policies, practices and procedures of governing the acquisition of major, non-major, and highly Classified sensitive defense Acquisition Programs.

DOD INSTRUCTION 5000.2, "DEFENSE ACQUISITION MANAGEMENT POLICIES AND PROCEDURES"

DoD instructions for the implementation of DoD Directive 5000.1.

DOG AND PONY SHOW

Slang term for a briefing which uses a number of viewgraphs, slides, flip charts, or other training aids. Sometimes this term is used to describe any briefing or informative presentation.

DOWN SELECT

To reduce the number of contractors working on a program by eliminating one or more of them. Down selection criteria are usually established in the contract Request for Proposal. Down selection generally occurs as a program moves from one phase to another in the Acquisition Life Cycle.

DRAFT

1) A preliminary outline or version of a document. 2) To prepare an outline or preliminary version of a document. 3) Any document that is not yet in Final form.

DRAFT REQUEST FOR PROPOSAL

A preliminary version of a Request for Proposal (RFP), which is usually sent out to prospective industry bidders authorized by the Government to eventually receive the final RFP. The draft RFP solicits contractors' recommendations to add, delete, and/or modify RFP or Contract requirements, and is a vital Government Streamlining tool.

DRIVER(S)

1) A decision or Characteristic condition that forces subsequent decisions or conditions to occur as a consequence. 2) Those Characteristics of a system or item which have a major effect on the system's or item's other characteristics. See also Cost Driver.

DROP SHIPMENT

The shipment of material direct from a contractor's supplier to the user.

DUAL PRODUCTION

In NATO context, the production of a weapon system in Europe and the U.S., including not only independent production lines for entire systems, but also interdependent Components production. See Co-Production.

DUAL SOURCE

Two contractors producing the same Components or End Items for the same program. See also Sole Source.

DUE DATE

1) For formal submittals, the date on which a proposal, report, or Data is to be received by the initiating or using Agency. It may be expressed: (a) in the number of calendar or working dates after a specified date or event; (b) by a specific calendar date and time; or, (c) as a periodic time period, i.e., monthly, quarterly, etc. 2) A slang term for a committed date of any kind, not just formal data submittals.

DURBIN-WATSON TEST

A statistical test for Serial Correlation.