A. This manual provides basic methodologies and procedures for implementing cost analysis policies. It is one part of the essential set of instructions for analysts working in the cost and economic analysis area. Another part, Army Regulation (AR) 11-18, The Cost and Economic Analysis Program, specifies the policies and responsibilities for cost and economic analysis throughout the Army. The last part, Department of the Army Economic Analysis Manual, provides the methodologies and procedures for implementing economic analysis policies. b. The specific goal of this manual is to help the cost analyst serve the customer. This is done by providing reference material on cost analysis processes, methods, techniques, structures, and definitions. It covers special analyses, review procedures, and selected common cost analysis topics. In addition, this manual provides a structure for materiel systems composed of system-specific, appropriation-discrete, and time-sensitive cost elements. Lastly, it presents accepted documentation standards. c. This manual supersedes the Department of the Army Cost Analysis Manual dated May 2001. d. Department of Defense Directive (DoDD) 5000.1 and Department of Defense (DoD) Regulation 5000.2-R describe the current defense acquisition process. They are the basis for the frameworks in this manual. Included in this manual is a framework for the development, documentation, and presentation of materiel systems' life cycle cost estimates. Specifically addressed are the requirements for a program office estimate (POE), Independent Cost Estimate (ICEs), component cost analysis (CCA), cost analysis brief (CAB), and other cost analysis documents. Also, the manual provides a framework for the development, documentation, and presentation of force cost estimates. e. This manual contains useful information for those who help in providing data for cost analysis purposes. It also helps those who use the results of cost analysis.