08. User guide for contract costs statement

This user guide, template and glossary are discontinued since the launch of the new DefCARS on 15 March and are therefore for reference purposes only.



The purpose of the CCS is to provide the SSRO and the MOD with an annual profile of actual Allowable Costs.

There is no report template for the Contract Costs Statement (CCS).

This report includes the following:

  • an annual profile presented in a tabular format, with columns representing a continuous range of financial years, from that in which the contract was entered into until that in which the contract completion date falls or is expected to fall. The annual profile of the actual Allowable Costs must show the following:
    • all purchased items, services and expenses (including payments to subcontractors) that are direct costs;
    • any other direct costs; and
    • all indirect costs, showing each cost recovery rate charged and the amount of the corresponding cost recovery base.
  • the total actual costs that the contractor claims are Allowable Costs;
    • the percentage of the Allowable Costs included in the statement that are still estimated rather than actual; and
    • an explanation of any variances between the total actual costs and the costs set out in the annual profit.

The contract costs statement must be provided within 12 months after the contract completion date of the qualifying defence contract.

Published 1 April 2016
Last updated 20 October 2016 + show all updates
  1. Version 3 of user guide published
  2. First published.