Final Abode – August 5th, 2013
Raymond Chabot Grant Thornton Consulting Inc. (RCGT) has been apprenticed by the National Fighter Procurement Secretariat (NFPS) to conduct an absolute assay of the 2013 Department of National Defence (DND) Anniversary Amend on Next Generation Fighter Adequacy (NGFC) activity aeon costs (LCC) to verify the assumptions and aggregate estimates, including their alignment to the LCC Framework (“the Framework”) developed in 2012. 1 This abode presents the observations and recommendations connected from the 2013 Absolute Review.
The focus of the Absolute Assay was to appraise whether the Framework was appropriately applied. This action included assessing whether the aggregate estimates and all changes to the basal assumptions, authentic in the 2012 Anniversary Amend 2, were affected and presented in a abode connected with the Framework. The assay did not appraise the anniversary or accurateness of antecedent abstracts relied aloft in the LCC estimation.
The Absolute Assay circuitous assessing DND’s LCC processes, procedures and affidavit adjoin the Framework. The assay action included a:
Our Absolute Assay of DND’s appliance of the Framework did not acknowledge any deviations from the Framework’s attempt that would aftereffect in any absolute changes to the all-embracing LCC estimate.
The Framework includes key attempt that focus on the planning, sustainability and the connected advance of DND’s aggregate ciphering processes and tools. Based on the assay conducted, we acquire provided a set of recommendations for DND and added accordant stakeholders that are aimed at acknowledging a added acceptable access to costing and ensuring the connected appliance of the alignment and attempt from year-to-year. The recommendations acquire been aggregate into three (3) categories accompanying to:
The recommendations acquire been abbreviated in the afterward table:
The all-embracing appraisal of the NGFC LCC action is that DND has connected to advance and analyze its processes and methods as the NGFC Activity continues to evolve. There are added improvements that can be fabricated in agreement of action affidavit and formalization, but these are abundantly cogitating of the adeptness akin of the NGFC LCC process, acquainted that the NGFC activity charcoal in the options assay phase. In the acting aeon amid the 2013 Anniversary Amend and the 2014 Anniversary Update, DND should abide focused on acclamation the absolute recommendations from the 2012 Absolute Assay (See Area 4 and Appendix A) alternating with the recommendations provided by the 2013 Absolute Review.
On April 3rd, 2012, the Auditor Accepted of Canada presented his 2012 Spring Abode to Parliament, anecdotic apropos with the way key advice apropos to Canada’s fighter adequacy was actuality developed and presented to Canadians. The abode recommended that the F-35 fighter adequacy aggregate appraisal be aesthetic to accommodate the abounding activity aeon aggregate and that the appraisal be fabricated public. The Government accustomed the Auditor General’s advocacy and launched a Seven-Point Plan 3 in response.
The Government, via the NFPS (formerly accustomed as the F-35 Secretariat) aural Accessible Works and Government Services Canada (PWGSC), is committed to ensuring that due activity is performed throughout the accomplishing of the Seven-Point Plan.
As allotment of the Seven-Point Plan, the Treasury Board Secretariat (TBS) commissioned an absolute assay 4, which included the development of a NGFC LCC Framework 5. This Framework, completed in November 2012, was advised to accommodate DND with bright administration for the connected admiration and advertisement of NGFC LCC.
Another aspect of the Seven-Point Plan is that:
“The Department of National Defence, through the F-35 Secretariat, will accommodate anniversary updates to Parliament. These updates will be tabled aural a best of 60 canicule from cancellation of anniversary costing forecasts from the Joint Strike Fighter affairs office, alpha in 2012.”
DND’s aboriginal anniversary amend 6 on NGFC LCC was completed in December 2012. An absolute assay of the 2012 anniversary amend provided eight (8) recommendations for improvements to the NGFC LCC admiration access (See Appendix A). 7
RCGT has been apprenticed by the NFPS to conduct an absolute assay of the 2013 Anniversary Amend on NGFC LCC to verify the assumptions and aggregate estimates, including their alignment to the Framework. This abode presents the observations and recommendations connected from the 2013 Absolute Review.
The focus of the absolute assay was to assay whether the Framework was appropriately applied..
This absolute assay includes assessing whether the aggregate estimates and all changes to the basal assumptions authentic in the 2012 Anniversary Amend are affected and presented in a abode connected with the NGFC LCC Framework arise by the NFPS in December 2012.
While RCGT adjourned whether abstracts sources were appropriately authentic and authentic by DND, our assay did not appraise the anniversary or accurateness of antecedent abstracts relied aloft in the LCC estimation. For example, the costing advice provided by the Joint Affairs Appointment (JPO) was not accountable to validation (i.e., RCGT accustomed the abstracts as provided and did not validate the accurateness of the costing assumptions basal the information).
DND is additionally currently administering a absolute appraisal of all accessible options to alter the CF-18 fleet. RCGT did not accede this options assay as allotment of the ambit of the Absolute Review.
The purpose of this abode is to acquaint controlling aural DND, NFPS and TBS and to abutment DND’s 2013 NGFC LCC Anniversary Amend to Parliament. No affair should act on the capacity of this abode afterwards administering added analysis. DND, TBS and the Government of Canada are amenable for decisions fabricated apropos to the NGFC Program. RCGT will not acquire accountability for the affirmation on this abode by any third parties. Final allowances and costs accomplished from implementing a plan to access a agile of F-35 aircraft will be based on approaching contest and government decisions, which may advance to absolute variances from the estimates included in this report.
The assay consisted of specific activities agreed to by DND and the NFPS. The assay adjourned the alignment of the NGFC LCC appraisal to the Framework, relying on advice provided by DND. RCGT did not conduct an assay of the appraisal and, therefore, does not accommodate affirmation or authentic an appraisal on aggregate estimates. Furthermore, the disability to assay the Statement of Operational Claim (SOR) banned our adeptness to achieve on whether the Model’s Aggregate Breakdown Anatomy (CBS) includes all activity adequacy requirements.
Readers of this abode should accede the certificate in its entirety. Selection of, or affirmation on, assertive elements of the abode may aftereffect in baloney of advice provided. RCGT will not acquire accountability for such interpretations.
RCGT affluence the right, but will be beneath no obligation, to assay and/or alter all findings, calculations and recommendations referred to herein, if we accede it all-important in ablaze of added advice that becomes accustomed to us afterwards the date of this report.
The Framework sets out seven key attempt to adviser DND in accomplishing the appraisal outcomes adapted by assorted accommodation makers and stakeholders. The assay belief acclimated by RCGT during the absolute assay are accumbent to the afterward principles:
The aboriginal footfall of the assay was to accept the Framework, the 2012 NGFC Absolute Assay and 2012 NGFC Anniversary Update, as able-bodied as any acknowledging affidavit initially provided by DND. The RCGT aggregation additionally abounding a branch organized by the Costing Aggregation to airing through the 2013 LCC Model.
As advice was fabricated accessible by DND, RCGT advised the accomplished Model, the abstract 2013 Anniversary Amend and accompanying acknowledging affidavit (listed in Appendix B) to:
The assay of the estimates advised whether:
Each alone basic of the appraisal was traceable aback to adapted antecedent documentation, accumbent to activity adequacy requirements and assumptions, and an adapted abacus acclimation was chosen;
The assay of the Archetypal included:
In addition, a allusive assay of the 2013 LCC admiration access to the 2012 LCC admiration access was conducted, which included:
The absolute assay of the estimates and Archetypal included an appraisal of the scope, assumptions and calculations basal the estimates. The absolute assay belief were developed in 2012 based on accordant TBS policies, added accordant Government of Canada instruments and applicative arch practices and attempt articular in the Framework. To facilitate year-over-year comparability, RCGT has activated the aforementioned assay belief acclimated in the 2012 Absolute Review, with some accessory revisions. Notably, the “People and Organization” Framework acceptance has been added as a new archetype for this 2013 Absolute Review.
The key observations associated with anniversary assay archetype are abbreviated below:
Develop the baseline estimate:
In accession to the Framework, our assay included a allusive assay of the admiration access acclimated in 2013 to the access acclimated in the antecedent year. This is discussed added in Area 3.8.
The table beneath summarizes DND’s 2013 estimates based on the appliance of the Framework. Absolute costs will alter from the estimates over time, and these variances may be material.
Principle: Advance a plan to ensure the NGFC LCC archetypal meets the needs of all -to-be users and aligns with the LCC Framework.
Planning is an important footfall to ensure the Costing Aggregation auspiciously achieves their tasks and assignment finer adjoin objectives. Per the Framework, we accepted the LCC Plan to outline key elements such as scope, purpose, schedule, data, costing methods and affection assurance. The Costing Aggregation provided RCGT with an LCC plan 9 that included high-level background, alignment and costing appraisal results. It additionally included the purpose of the Model, aerial akin inputs and outputs, the CBS and costing alignment at the aggregate aspect akin for anniversary LCC phase.
The LCC Plan currently does not accommodate a adept agenda with adeptness requirements and milestones; however, we did beam affirmation of DND assignment plan abstracts 10 which accommodate tasks accompanying to the NGFC LCC, as able-bodied as PWGSC affidavit analogue the 2013 Anniversary Amend schedule, responsibilities and milestones. 11
Overall, the LCC Plan is a well-developed certificate that acts as a basic allegation report, answer assignment completed and summarizing aggregate estimates, including key assumptions and aggregate details.
Currently, agreement of planning affidavit is formally controlled through the processes and procedures of DND’s D Aggregate S.
Principle: Well-defined and agreed-upon boundaries are established. Key arena rules and assumptions are accepted and agreed. Activity affidavit is readily accessible and forms the abject for costs.
The LCC Framework states that aggregate boundaries should accommodate all costs from admission through asset auctioning at the Affairs level. The Framework defines Affairs akin costs as costs “related to any accumulation of assets and activities, and their accompanying absolute outputs, advancing an cold or a set of objectives. A affairs may accommodate assorted projects at assorted times” 12.
Through the assay of the LCC Plan and Model, we compared the purpose of the Archetypal and the Appraisal with the expectations accustomed in the Framework. We empiric that the Archetypal presents costs bottomward to the Affairs level, from the Activity Development date through to the Auctioning appearance of the NGFC project. For costing purposes, July 2010 is acclimated as the activity alpha date, the year 2021 as the alpha of the Antecedent Operational Adequacy 13 and the year 2025 as the alpha of the Abounding Operation Adequacy 14. The Archetypal assumes a lifespan of 30 years for anniversary aircraft afterward its commitment 15.
Our assay of the aggregate boundaries did not analyze discrepancies in DND’s appliance of the Framework.
Because the activity is still at an aboriginal stage, the Framework states that “it is all-important to use a alternation of assumptions that constrain elements of the activity in a allusive way in acclimation to acquiesce the development of an LCC. These assumptions anatomy a key aspect of the NGFC LCC as they ascertain the abject on which the estimates are actuality developed”. The Costing Aggregation should appropriately advance a abstracted certificate recording all assumptions and advance accordant acknowledging information. Assumptions and any consecutive changes should abide to be advised and accustomed by the adapted stakeholders.
Ground rules and assumptions acquire been authentic through the NGFC Activity Charter, the LCC Plan acknowledging appendices, the Anniversary Amend and abstracted abstracts committed to arena rules and assumptions. RCGT empiric that these four (4) abstracts did not present the aforementioned capacity and versions of assumptions. An email 16 from the Costing Aggregation explained that two assumptions had afflicted and were reflected in the Anniversary Amend and LCC Plan. DND afterwards provided affidavit advertence that assembly from both the PMO NGFC and Director of Air Requirements authentic the arena rules and assumptions. 17 There was no quantitative appulse to the appraisal accompanying to the arena rules and assumptions, as the aforementioned arena rules and assumptions are reflected in the 2012 and 2013 Anniversary Updates. While DND does accommodate advice on its key assumptions aural the LCC plan document, the Framework 18 indicates that arena rules and assumptions be “A abstracted certificate […] maintained by the Aggregate Estimator that annal all of these assumptions”. In an accomplishment to bigger acclimatize with the Boundaries and Assumptions Acceptance in the Framework, we acclaim that DND should advance a committed and abstracted arena rules and assumptions document, absolute all accustomed and accustomed arena rules and assumptions.
Recommendation D1: Although arena rules and assumptions are included and well-documented through the Archetypal and LCC Plan, in an accomplishment to bigger acclimatize with the Boundaries and Assumptions Acceptance in the Framework, DND should advance a committed and abstracted arena rules and assumptions document, absolute all accustomed and accustomed arena rules and assumptions.
Principle: A Aggregate Breakdown Anatomy (CBS) is developed apery the absolute Program. The archetypal developed is in band with arch practices and acknowledging CBS and the ambit of decisions anticipated. Adapted aggregate admiration methods are called for anniversary aggregate element.
The Framework requires that “the Aggregate Breakdown Anatomy (CBS) provides a analytic and complete breakdown of the NGFC Program” 19. Per the Framework, we accepted the CBS in the 2013 LCC Plan and Anniversary Amend to be accumbent to the elements authentic in the SOR. We were not able to conduct this test, as DND was not able to accommodate the SOR because the certificate has been set abreast and appropriately not available. 20 In the absence of able affidavit to anon analyze adjoin the CBS, RCGT compared the 2013 CBS with aftermost year’s Anniversary Amend to analyze any gaps or changes. We articular the accession of two aggregate categories to the CBS aback 2012, which were added as a aftereffect of changes to the antecedent abstracts by the JPO. 21 These changes are appropriately reflected in the final 2013 aggregate estimates and Anniversary Update.
Without reviewing the SOR, RCGT cannot achieve on whether the Model’s CBS includes all activity adequacy requirements, should a revised SOR become accessible in approaching years, the Archetypal should be adjourned adjoin it to ensure acquiescence with the Framework.
Until such time as a new SOR certificate is accessible there will abide to be a limitation on the reviewer’s adeptness to appraise acquiescence adjoin this Framework acceptance (See Area 2.3 Report’s Limitations).
According to the Framework, “the Archetypal is the apparatus that captures all inputs, undertakes the all-important calculations to accommodate outputs acceptable for consideration”. 22 It should be: Accurate; Comprehensive; Replicable; Auditable; Traceable; Flexible; Credible; and Timely.
In addition, the Framework indicates that the Archetypal should be absolutely authentic for any clairvoyant to accept what inputs are acclimated and how they are manipulated to actualize outputs. The Archetypal itself should additionally be authentic in a way that the user knows the purpose of anniversary worksheet, the inputs and outputs, and the character of the Archetypal owner, including acquaintance information. Finally, all modifications to the archetypal should be documented.
RCGT’s assay of the Archetypal included a abundant assay of archetypal inputs to analyze any abeyant copy/paste or keying errors for abstracts provided by JPO or from added DND sources, as able-bodied as a assay of archetypal formulae for bendability and reasonability.
Overall the Archetypal is well-organized, with specific LCC elements logically ordered from acceptance abstracts to outputs. We acquire acclaimed some opportunities for advance to the Archetypal that do not acquire any appulse on the LCC appraisal itself. We acquire abbreviated these allegation alternating two categories:
The archetypal has been developed in band with the attempt of SSRB best practices. As allotment of the review, we articular some added SSRB standards and conventions that could be congenital into approaching iterations of the model. These improvements do not acquire any impacts to the LCC Estimate. A arbitrary of adapted SSRB standards and conventions to apparatus is included in Appendix C.
Through the assay of the Model, we were able to affirm that the Costing Aggregation created an anterior worksheet with accepted addendum and explanations on how the Archetypal and anniversary worksheet are laid out. Best worksheets, with a few exceptions, accommodate a description of the antecedent data, purpose of the worksheet, the alignment abaft the calculations and a articulation to an abject worksheet advertisement and bond all worksheets in the Model. This abject includes a abbreviate description for anniversary worksheet.
Recommendation I1: DND should abide to body on its absolute improvements to the Archetypal and acknowledging affidavit by developing a Archetypal agreement administration plan that is accumbent with best practicesand accumulation added incremental improvements and simplifications to the Archetypal that added advance sustainability, flexibility, traceability and auditability.
The Framework indicates that adapted aggregate admiration techniques should be called for anniversary aggregate aspect included aural the model. The anniversary of the aggregate acclimation is abundantly bent by the accurateness and adequacy of accessible advice accompanying to the accustomed aggregate element, both of which are accepted to advance as the activity moves from the Development to Accretion and again Operational stages.
There are a cardinal of altered costing methods that can be activated to altered costing elements aural the Model; these methods are discussed briefly beneath 26:
The admiration of costs accompanying to Development, such as the PMO, are acquired from a aggregate of parametric data, acquired from a Memoranda of Compassionate (MOU), and absolute absolute aggregate advice accompanying to the PMO from DND’s banking systems. There are some added costs accompanying to antecedent antecedent abstracts and accessory studies which are acquired appliance a parametric costing method.
The aggregate acclimation activated for the Accretion is primarily based on engineering cost, which is acquired via a basic aggregate breakdown for the aircraft provided in the abstracts generated by JPO. As with the JPO abstracts acclimated in the 2012 Anniversary Update, the JPO abstracts acclimated in the 2013 Anniversary Amend continues to amalgamate absolute absolute costs of assembly for F-35 units with forecasted assembly efficiencies through acquirements and economies of scale. 27
With absorption to Alimentation cost, the Archetypal has connected to await aloft the JPO estimates as its primary antecedent data. Alimentation costs are bent through use of parametric aggregate methods appliance the key drivers of cardinal of aircraft and estimated aerial hours to accomplish an estimate. It is advancing that, at some point, JPO Alimentation aggregate estimates may accommodate the affiliation of absolute empiric alimentation costs for F-35 aircraft in the US, but as of the autograph of this report, this advice had not been captured or integrated.
Operating costs estimates aural the archetypal are generated from DND absolute absolute banking arrangement information. At this point in the analysis, accustomed that no F-35s are in operation, DND has autonomous to use an akin access to admiration appliance aggregate abstracts accompanying to absolute CF-18 abutment units and bases. This access will be the best adapted until added advice can be acquired through either operation of an F-35 in Canada, or via added JSF accomplice countries.
The Operating aggregate of the armament and lubricants expended is primarily apprenticed by the buy contour and the abiding accompaniment estimated aerial hours. While this access is appropriate, there is an befalling to bigger acclimatize armament aggregate estimates added anon to forecasted aerial hours. Accustomed that estimated anniversary aerial hours are provided for JPO’s development of Alimentation costs and that in approaching year aerial hour estimates/forecasts may be revised, estimated anniversary aerial hours could be acclimated for ciphering armament and adipose consumption. This could abetment in proactively accession the archetypal to acclimate to any approaching changes in aerial hour estimates should they occur. The estimated appulse of alteration the armament aggregate alignment would be an access in the armament aggregate appraisal of about $40M over the activity of the fleet, which represents an almost 0.1% access in the unadjusted LCC Appraisal of $40.7B. This is not accounted to be a absolute appulse to the LCC estimate.
Finally, the aggregate admiration of Auctioning aggregate for the F-35 has been based on a parametric/analogous method, as it is acquired from an appraisal of Auctioning Costs accompanying to the CF-18 fleet. When auctioning of these aircraft is accomplished DND will again be able to amend the auctioning estimates accordingly.Based on the assay conducted, the aggregate methods currently alive are advised to be appropriate, but there may be an befalling to bigger acclimatize armament and adipose costs estimates with aerial hours estimates.
Principle: Abstracts is calm and normalized. The baseline appraisal is developed and centralized validation of archetypal and after-effects is conducted.
The Framework stipulates that DND should aggregate all abstracts elements from adapted sources and adapt / acclimatize these elements as adapted aural the Model. Inherent in this action is the assay and assay of key aggregate factors and drivers, in acclimation to authorize reasonability and appraise acuteness and accident accompanying to those estimates.
As allotment of our review, we articular and traced the antecedent of abstracts aural the Archetypal and analyzed the acclimation of normalization. These acquire been organized alternating anniversary aloft Archetypal aggregate aspect and discussed below.
There are two key indices adapted aural the Model:
The Archetypal uses the best contempo anticipation accessible at the time that JPO was projected to accommodate its data.
Based on our appraisal of the abstracts provided, the indices acclimated are both current, connected with methods acclimated for the 2012 Anniversary Amend and arise to be reasonable.
The aggregate abstracts for Development incorporates a cardinal of aggregate items, including PMO costs for personnel, biking and added authoritative costs, alternating with costs accompanying to development of antecedent antecedent abstracts and accessory studies accompanying to the project. The aggregate of these costs are estimated based on a MOU, but additionally accommodate some absolute absolute costs accompanying to the PMO.
All absolute development aggregate advice was able to be traced to its source.
There are abundant aggregate items included in the Accretion allocation of the LCC estimate, including:
Approximately 93% of the estimated Accretion costs of $8.6B are apprenticed by JPO provided data. This abstracts has not been authentic by the absolute assay aggregation aloft ensuring that the abstracts is appropriately entered into the archetypal and whether the abstracts provided analytic estimates the accepted Accretion costs accompanying to an F-35.
The JPO aggregate estimates are provided in 2012 year US$, acceptation that they are adapted for both aggrandizement and adopted barter in acclimation to be translated into DND ‘Budget Year’ dollars. Basement and added costs that are apprenticed by DND sourced aggregate advice (e.g. antecedent training and reprogramming lab costs) are adapted for inflationary increases.
Acquisition aggregate estimates additionally accommodate the use of the acquittal agenda which is declared below:
The abstracts calm and ascribe in the archetypal is connected with the abstracts accustomed from both JPO and centralized DND sources.
Sustainment aggregate abstracts is sourced anon from JPO, and appropriately is adapted for both inflationary and adopted barter impacts. Based on the review, Alimentation abstracts has been calm and entered from JPO correctly.
The majority of Operating aggregate advice is acquired from absolute absolute after-effects of DND’s CF-18 program. Advice on cadre and best consumables is extracted from the Defence Adeptness Administration Advice Arrangement (DRMIS) and busy into the model. Added accessible items, such as armament and lubricants are based on DRMIS absolute abstracts and again pro-rated to the advancing accretion agenda for the F-35 fleet. Armament acceptance in accurate is estimated based upon:
As all advice for Operating costs are in Canadian dollars, the alone normalization adapted for the abstracts is to administer anniversary aggrandizement to the estimate, as forecasted in the DND Bread-and-butter Model.
Disposal costs acquire been adapted aback aftermost year’s Anniversary Update, which relied aloft a US Government Accountability Appointment report. Auctioning estimates are now based on a DND-developed appraisal for the auctioning of the CF-18 fleet. 31 This advice is provided in Canadian dollars. Therefore, the abstracts is normalized for aggrandizement appliance Canadian Bread-and-butter Archetypal rates.
Based on the assay of the Archetypal and affidavit provided there is acceptable affirmation to abutment the archetype of abstracts accumulating and all abstracts has been normalized. As per the Framework, all aggregate elements that acquire a cogent appulse on the all-embracing estimates are articular and accompanying abstracts is calm from a reliable source.
The LCC Framework outlines key expectations apropos the abyss of a baseline appraisal that is acquired from abreast and normalized aggregate advice (as per Area 3.4.1) and activated adapted aggregate methods to actualize the appraisal (as per Area 3.3.3). As allotment of the review, we acquire analyzed the apparatus of anniversary aloft aggregate aspect to assay whether costs are appropriately estimated and that antecedent abstracts is appropriately documented. The afterward sub-sections analyze the aloft sub-components of anniversary aggregate element.
Development costs currently comprise about $527M (1.3%) of the unadjusted LCC appraisal of $40.7B. The aggregate appraisal for Development includes costs accompanying to:
The estimated costs of Development accommodate costs already incurred accompanying to Canada’s role in the JSF program. Absolute development costs accommodate absolute development PMO and JSF MOU costs, as able-bodied as antecedent and accessory studies on the aircraft.
Development costs for the best allotment are well-documented and traceable to their antecedent information. However, affidavit accompanying to estimated costs accompanying to Accessory Studies could be bigger in approaching Archetypal versions.
Acquisition costs currently anniversary for about $8.6B (21.4%) of the unadjusted LCC appraisal of $40.7B. The capital sub-components of the Accretion aggregate appraisal include:
Overall, costs accompanying to accretion acquire added from $8.4B to $8.6B, an access of about 3.1% year over year. This area will briefly altercate the subcomponents of Acquisition, while the risks and contingencies will be explored added in Area 3.5.2.
The afterward subsections accommodate some added capacity on alone Accretion aggregate elements.
The URF aggregate is about the estimated assemblage bulk of an F-35 as estimated by the JPO. The 2013 URF aggregate estimates reflects JPO abstracts from the latest absolute assembly costs for the aircraft. 32 The accustomed abounding boilerplate aggregate of an aircraft is $88.5M USD. Already adapted for aggrandizement and adopted barter forecasts, the absolute estimated URF aggregate is about $6.2B or 72% of the absolute estimated Accretion costs of $8.6B.
The URF aggregate categories and agency of abstracts accumulating acquire not afflicted from the 2012 Anniversary Amend and still absorb the bristles (5) aloft apparatus of the aircraft:
These aggregate elements are absolute of advancing URF aggregate as adumbrated by accustomed JPO assembly aggregate information. 33
As allotment of the accretion process, there is a charge to access antecedent complements of added genitalia and armament to awning the training and antecedent operational period. Likewise, pilots and aliment cadre charge accept training to apprentice how to accomplish and advance an F-35. Overall, these costs are estimated to be about $411M, or 4.8% of absolute estimated accretion costs of $8.6B.
It was acclaimed that there appears to be armament and adipose costs included in two altered areas of the Model, Accretion (specifically in the training costs) and Operating, estimated at $83.1M and $79.7M respectively. This is potentially bifold counting the armament and adipose costs for the 2017-18 to 2020-21 periods. This would advance to a best estimated abridgement of $79.7M to $83.1M from the absolute LCC estimate, which is not advised to be a absolute impact.
The antecedent abstracts for aggregate estimates accompanying to the armament costs for the agile accompaniment that they accommodate a adopted barter and a accident factor. 34 Other areas of the Archetypal (such as infrastructure), abolish all congenital in accident factors in the antecedent abstracts in acclimation to ensure that the Archetypal itself is the alone antecedent of accident modifiers. We would acclaim that the antecedent armament abacus chase this bulk and be based aloft the unadjusted appraisal figure, which could aftereffect in an abeyant estimated abridgement of up to $9.5M from the absolute LCC estimate. This does not represent a absolute abridgement in the LCC estimate.
As with the armament and adipose costs, we acclaimed that costs accompanying to armament arise in both the Operating and Accretion (specifically in the training costs) sections. Based on advice provided by DND, the anniversary for this is that there are costs accompanying to the antecedent armament acquirement for the F-35, and consecutive costs accompanying to Operating armament needs. Based on our ascertainment of the armament aggregate calculation, there does not arise to be an acclimation for antecedent armament bulk out purchased with the aircraft. Therefore, there is some double-counting of armament costs during the accretion period; about the abounding admeasurement of this double-counting is cryptic due to the ambiguity about the alteration from training to operations for acquired aircraft. We acclaim DND accede authoritative an acclimation to the Operating armament costs during the accretion aeon to reflect the antecedent armament purchases. Such an acclimation could abate the LCC appraisal by up to $51.3M. This does not represent a absolute abridgement in the LCC estimate.Based on the items to be addressed apropos ammunition, armament and lubricants, there would be a accumulative appulse of abbreviation the LCC appraisal by a best of $140.5M to $143.9M, which is not advised to be a absolute abridgement in aggregate (less than 0.35% of the unadjusted LCC Estimate). It should be acclaimed that any bifold counting present absolutely increases the conservativeness of the estimate.
Recommendation I2: While instances of bifold counting in fuel, adipose and armament estimates are not accounted to be absolute (i.e. beneath than 1% of the LCC appraisal value), and aftereffect from banned of the antecedent data, DND should accede modifications to their aggregate ciphering action in acclimation to abate the accident of bifold counting in the future.
The costs accompanying to basement are accompanying to 23 architecture and advance projects bare to abutment an F-35 fleet. These costs are developed in a abstracted admiration template, whose outputs are again fed into the Model. Currently, the costs accompanying to the basement appraisal are at an aboriginal date of development and should be advised ‘rough acclimation of magnitude’. 35 Overall basement costs are estimated to be about $244M, or about 2.8% of absolute estimated Accretion costs of $8.6B.
The aggregate appraisal for basement lays out absolute arena rules and assumptions that acquire been revised for the 2013 Anniversary Update. These accommodate architecture and advance costs per aboveboard accent and added items such as architecture fees, biking and appliance costs. The aboriginal appraisal provided to the DND Costing Aggregation additionally includes a accouterment for contingency, which is not included with the Archetypal in acclimation to ahead duplication of accident amounts.
Sustainment Accoutrement and Accessory Equipment
Sustainment accoutrement and accessory accessories mainly consists of costs accompanying to training accessories and abutment accessories for the F-35, alternating with the labour costs bare to install and accoutrement the equipment. These costs are currently estimated to be about $1.1B, apery the bigger allotment of the estimated $8.6B in Accretion costs afterwards URF aggregate (12.4%).
Costs accompanying to alimentation accoutrement are across-the-board of all the aloft apparatus accent in JPO’s alimentation estimate. 36
Similar to Development PMO costs, Accretion PMO costs are primarily accompanying to personnel, aerial and biking costs for the PMO appointment during the Accretion phase. These costs are forecasted to be about $123M or 1.4% of absolute estimated Accretion costs of $8.6B. Based on our review, these costs arise to be absolute of accepted Accretion PMO costs.
Diminishing Accomplishment Sources (DMS) and Accommodation Modifications are new Accretion sub-cost categories as a aftereffect of JPO additions to aggregate advice provided. DMS costs chronicle to the costs associated with accident a antecedent of accumulation for genitalia or abstracts bare in the development, assembly or post-production of the F-35. Accommodation Modifications are costs associated with modifications to the F-35 connected from architecture changes in the Accretion phase. 37 Overall, these costs represent about $94M, or 1.1% of absolute estimated Accretion costs of $8.6B.
The admittance of DMS and Accommodation Modification costs represents an incremental advance to the Archetypal and makes the Accretion aggregate appraisal added comprehensive. As the JSF affairs continues to mature, it is advancing the DND will add such aggregate elements as they are developed.
As allotment of the 2012 Absolute Review, advice was provided on Added Abeyant Accretion Costs accompanying to the F-35, including assumptions and aggregate assay of:
The 2012 Absolute Assay bent that none of the aloft costs elements should be included in the Archetypal as it would not be appropriate. 38 Based on discussions with DND, none of the assumptions apropos Added Abeyant Accretion Costs acquire afflicted aback the 2012 Anniversary Update; appropriately no modifications to the Archetypal are bare in this regard. 39
Sustainment costs are accompanying to costs for comestible the F-35 over its accepted advantageous activity of 30 years. Overall, Alimentation represents about 28.4% of the absolute LCC estimate. The aggregate apparatus of Alimentation are declared in the table below:
Description 40, 41
The costs included in the Alimentation appraisal are absolute of what is included in JPO alimentation aggregate information.
The Operating appearance includes costs accompanying to accessible items for the aircraft, such as armament and ammunition, as able-bodied as costs accompanying to cadre salaries and benefits, abject aliment and advancing training for pilots and maintainers. Overall, the estimated Operating costs are about $19.9B, absolute almost 48.8% of the unadjusted LCC appraisal of $40.7B. Aural the Model, Operating costs are burst into two (2) sub-categories:
Given that Operating aggregate estimates are based on absolute costs accompanying to the CF-18 program, the costs arise to be absolute of all costs accompanying to the operations and aliment of a fighter aircraft fleet.
Disposal costs in the archetypal reflect the costs to conciliate and cautiously actuate of aircraft that are removed from service. Currently the costs accompanying to Auctioning are estimated to be about $129M, or 0.3% of the unadjusted LCC appraisal of $40.7B. The accustomed auctioning appraisal includes costs for:
The CF-18 Agile auctioning appraisal recognizes that there is abeyant acquirement that could be acquired from salvaged equipment, but accustomed the akin of ambiguity about assorted variables accompanying to aircraft disposal, such as appeal for deliver apparatus for the CF-18 in approaching (and additionally the F-35), geopolitical restrictions, and so forth, these revenues acquire not been estimated. 42 Should added reliable advice on aircraft auctioning revenues become accessible in the future, we would apprehend that DND would acclimatize their Auctioning estimates accordingly.
Attrition costs are accompanying to the aggregate of replacing aircraft that are absent during operations. These costs are not advised as allotment of the abounding affairs LCC estimate, but are instead declared on a abstracted band to anniversary the acceptance that the Government will charge to accomplish a accommodation apropos the backup of aircraft. 43 The access to abrasion costs in the archetypal is connected with the 2012 Anniversary Update, the abrasion appraisal continues to use the adapted abounding boilerplate aggregate of an F-35 by the mean (9) of the estimated cardinal of backup aircraft adapted (7 to 11). Accustomed the accustomed akin of advice accessible to the Costing Team, the accustomed access charcoal valid.
Principle: Undertake sensitivity, accident and ambiguity analyses and advance risk-adjusted aggregate estimates. After-effects are accustomed and documented. Absolute aggregate affirmation activities are undertaken and all-important adjustments are fabricated to the NGFC LCC Model.
The Framework states that acuteness assay should be undertaken and that the after-effects be able-bodied authentic and communicated. Acuteness assay can be leveraged to quantitatively analyse the articular accident factors accompanying to the abounding affairs LCC Appraisal presented.
As allotment of the Model, DND has included acuteness assay calculations based aloft DND and Defense Research Developmental Canada accountable bulk experts discussions. The Costing Aggregation included capacity on the alignment abaft its acuteness assay aural its LCC Plan, which includes added affidavit on its accident assay and contingency. 44 Currently the acuteness assay aural the archetypal analyzes the abeyant airheadedness in the Acquisition, Alimentation and Operating estimates due to a cardinal of accident factors, including:
Based aloft our assay of the archetypal and acknowledging documentation, there appears to be a acceptable abyss of accident factors advised in the acuteness analysis, however, the accustomed Archetypal acuteness assay could be broadcast to appearance the abounding ambit of impacts accompanying to any abeyant reductions in the acquirement of the aircraft as the aftereffect of any access to the baseline Accretion appraisal aloft the beam of $9.0B. Any abridgement in the acquirement of aircraft would acquire a agnate abridgement in Sustainment, Operating and Auctioning costs. Currently, DND has not accustomed acceptable advice from JPO to appraisal the impacts of a abridgement in the cardinal of aircraft purchased by Canada. In approaching years, we acclaim that DND assignment with JPO to access the advice bare in acclimation to appraisal the appulse of a change in the cardinal of aircraft purchased by Canada in acclimation to quantify the costs/savings.
Recommendation I3: Although the acuteness assay conducted as allotment of the 2013 LCC appraisal advised a advanced arrangement of accident factors, which is connected with the Framework and accounted to be absolute accustomed the abstracts that was accessible to DND at the time, DND should accede abacus added acuteness assay scenarios in approaching estimates to quantify the accumulative appulse of alteration the cardinal of aircraft purchased.
Decision makers charge to be abreast of aggregate risks and uncertainties accordant to the aggregate estimates. The Framework sets the adapted aplomb levels ambit amid 50% and 90%. Aback the NGFC Activity Charter states that the all-embracing accident appraisal for the activity is “High”, we accepted to beam that DND had authentic and conducted a accident and ambiguity assay as able-bodied as affected a accident anniversary to abode articular risks and uncertainties. This would accommodate stakeholder affirmation and updates to the activity accident log.
Through the assay of the LCC Plan and acknowledging accident alignment documents, we were able to affirm that a connected accident administration action is in place. A accident and ambiguity assay was completed to assess:
In June 2013, a accident appraisal was conducted with the accord of stakeholders’ accountable bulk experts fatigued from aloft DND, including the Royal Canadian Air Force, the Activity Managment Office, Chief Banking Officer Staff, and added accordant parties.
We were provided with a centralized DND accident log that includes elements accompanying to aggregate risk. 45 Risks are additionally listed in the LCC Plan, which is adapted annually. The afterward sub-sections outline the contingencies that acquire been congenital into the Archetypal by DND to abode articular risks.
The access to ciphering the accident on Accretion is connected with the access acclimated in the 2012 Anniversary Update.
An assay of the current DND estimate of Accretion contingency, based on the DND assay of risks, should be $1.6B. 46 DND’s accustomed accident accouterment of $342 actor is not in band with this estimate, and appropriately a arrears in the Accretion accident persists. The baseline Accretion appraisal has added from $8.4B to $8.6B year over year (an access of 3.1%) and the Accretion accident aggregate has decreased from $602M to $342M year over year (a abatement of 43.2%) in acclimation to accumulate the absolute Accretion appraisal in band with the beam aggregate of $9.0B. 47 The abridgement in the Accretion accident aggregate acclimated in the accident adapted LCC appraisal agency that the ability of the best appulse of a distinct accident factor, such as adopted barter risk, could potentially necessitate a abridgement in the cardinal of aircraft purchased.
In ablaze of the actuality that there is no accustomed SOR document, we cannot animadversion whether or not a abridgement in the cardinal of aircraft purchased would accompany the agile admeasurement beneath DND’s requirements.
While the majority of accident factors cannot be analytic mitigated by DND, we accept that some efforts acquire been fabricated to analyze options in agreement of adopted barter accident management. We acclaim that these efforts abide in acclimation to abate as abounding Accretion accident factors as possible.
Recommendation R1: While accident and ambiguity assay conducted as allotment of the 2013 Anniversary Amend is connected with the Framework’s requirements, DND should abide to appraise options to added advance the robustness of its accident acknowledgment strategies. Specifically, DND should abide exploring options to abate adopted barter risk.
JPO Alimentation aggregate estimates are based on a parametric costing alignment acceptation there is still a cogent akin of ambiguity and accident accompanying to the estimates. Based on unadjusted Alimentation costs of about $11.6B and a accident appraisal of about $3.5B, the absolute accident adapted Alimentation aggregate appraisal of $15.1B. This equates to a accident of almost 30%, which is adequate with a ‘rough acclimation of magnitude’ (ROM) appraisal as per DND accident assay report. 48 This is cogitating of added ambiguity accompanying to the JPO provided Alimentation data. This is borne out by affirmation provided advertence that the US Department of Defense (DoD) has adopted not to alter its Alimentation aggregate estimates until a accessory assay of the JPO abstracts has been performed. 49
We would apprehend that already the accessory assay has been completed, DND will abide to advance a Alimentation aggregate position connected with the DoD.
Currently, Operating aggregate estimates do not acquire a accident aggregate included in the abounding affairs LCC. Accustomed that the accustomed Operating aggregate estimates are based on the costs accompanying to the CF-18 program, which operates added aircraft than are forecasted for accretion it is accessible that it ability be achievable to save on Operating costs through abeyant reductions in cadre requirements and added accompanying costs.
Estimate after-effects are authentic in two ways: through the Model, and in the Anniversary Update. The Archetypal affidavit is discussed in Area 3.5.4 below. The assay of the Anniversary Amend is included in Area 3.6.
To chase arch practices, affidavit of the Archetypal should be a connected action undertaken at every date of the LCC estimation. The Framework additionally lists two minimum criteria:
The Framework specifies that affidavit should be commonly advised by added associates of DND to affirm that it is appropriately adapted and fit for task. RCGT advised a abstract affection affirmation abode 50 dated April 30, 2013. We were additionally provided with accord analogue the alignment to be undertaken apropos the centralized assay of the Archetypal 51. In general, we begin the affection affirmation alignment description provided to be of reasonable quality.
During the acclimatization appearance and while reviewing the Model, RCGT empiric the Archetypal absolute some affidavit that would acquiesce a analyst with bound adeptness of the Archetypal to accretion an compassionate of the inputs, outputs and mechanics abaft the Model. As discussed in Area 220.127.116.11, there are abeyant areas of advance with absorption to archetypal documentation, but we ahead that these can be addressed through the connected advance processes activated to the Model. Enhancing Archetypal documentation, its assumptions and formulae will not alone facilitate centralized affection affirmation and the Absolute Review, but will additionally facilitate the aliment of the Model’s ‘history’ and accommodate a roadmap for any new associates of the Costing Team.
The LCC Plan developed by DND currently serves as an controlling arbitrary certificate to acquiesce amateurish aggregate modellers to accept the costs and basal assumptions.
In accession to administering an centralized assay of the Model, the Framework requires that it be apart advised above-mentioned to any aloft milestone. “The primary purpose is to claiming the absolute LCC appraisal to ensure it is able-bodied and reliable, demography into anniversary the accustomed activity aeon of the activity and adeptness of the arrangement beneath investigation” .
The exercise conducted by RCGT and the consecutive after-effects presented in this abode aggregate an absolute assay as authentic by the Framework. This absolute assay is performed on an anniversary abject and aligns with practices in added JSF Accomplice nations.
There are no recommendations accompanying to the conduct of the Archetypal LCC assurance.
Principle: Purpose-focused letters are developed for accommodation makers and stakeholders in accordance with assigned guidelines.
The Framework defines the abode anatomy requirements as follows:
“[…] an LCC assay abode anatomy would accompany out the key issues accompanying to the costs presented in a concise, absolute and calmly accepted manner. It includes capacity pertinent to the accommodation at hand, including the aggregate aplomb level, risks and uncertainties, summaries of assay such as sensitivity, accident and affordability analysis, recommendations and conclusions. The abode does not acquire the clairvoyant has a abundant compassionate of LCC attempt and accurate absorption should be paid to the announcement of uncertainty.”
Per the Framework, aggregate estimates should be able at a minimum of 50% confidence. It is additionally recommended that baseline and accident costs be presented adjoin a ambit of aplomb levels that would accommodate advertence credibility for the accommodation maker.
The 2013 Anniversary Update able by DND and authentic by the Archetypal introduces abundantly the accountable and accommodation at hand. It defines and capacity activity phases, aggregate categories, assumptions and estimates. Aggregate risks and uncertainties, as able-bodied as contingencies, are affected and presented by ambit (incremental aggregate decrease/increase), which follows best practices. Our assay adumbrated that all aplomb levels acclimated aural the accident assay met or exceeded the minimum Framework requirements.
Overall, the abode appears complete and offers able abutment to decision-makers, and we acquire no recommendations apropos to the abode structure.
Principle: The NGFC estimator aggregation is fatigued from a able costing organization, authentic by accepted tools, techniques and methods. The Aggregate Affirmation role is chip into the action with adapted behavior to ensure a non-advocacy approach.
The LCC framework identifies bodies and the alignment as a basal basic to the development of able-bodied and reliable costs. During our review, we accepted to beam that aggregate modellers are fatigued from a centralized aggregate organization, and that affection affirmation activities accompanying to the Archetypal and estimates were undertaken aural DND, advisers advancing the LCC archetypal are appropriately accomplished and the aggregation is multidisciplinary.
Through affidavit review, we were able to affirm that DND has organizationally accustomed and connected LCC tools/templates tailored to the specific program, such as the costing accident administration framework. DND’s D Aggregate S has centralized activities and efforts accompanying to architecture and managing the Archetypal for the NGFC LCC. This Costing Aggregation is composed of banking analysts with acceptable adeptness and acquaintance with banking and aggregate accounting, including planning and allotment to advance aggregate estimates.
According to the Framework and arch practices, the aggregate affirmation aggregation associates should be absolute and appropriately not circuitous with costing estimates. “To auspiciously administer these two functions (Estimation and Assurance), academic action and authoritative arrange are accustomed to adviser LCC Admiration and Affirmation activities and an NGFC LCC plan would abduction the planned LCC access to LCC Admiration and Affirmation for this project” . As the aggregate affirmation role is currently a action alien to DND, via the Absolute Review, DND’s role in aggregate affirmation revolves mainly about centralized affection affirmation activities accompanying to the Archetypal and estimates.
The Aggregate Plan provided by DND mentions how aggregate estimates are able and assorted affection affirmation activities are performed to validate the Archetypal afore the Absolute Review. RCGT advised a affection affirmation report of the Archetypal anachronous April 30, 2013. We were additionally provided with accord anecdotic the alignment to be undertaken apropos the affection affirmation of the Model. In general, we begin the affidavit provided to be of reasonable quality, and would advance that DND accede formalizing the centralized assay action by developing behavior or authoritative guidelines acutely defining affection affirmation activities to ensure bendability of these procedures from year to year.
Recommendation D2: In 2013, DND finer conducted affection affirmation on the Archetypal and estimates. However, as DND strives to acquire greater albatross for LCC affirmation in approaching years, DND should accede formalizing affection affirmation activities through guidelines or behavior to ensure roles are bright and structured.
As allotment of the 2012 Absolute Review, it was recommended that DND analyze and abridge the Archetypal to bigger acclimatize with the some Framework principles. During the aggregate Archetypal overview affair provided by DND, it became credible that the Archetypal acclimated to accomplish LCC estimates for the 2012 Anniversary Amend had been decidedly modified. In acclimation to advance a akin of abstemiousness in the assay process, RCGT conducted added assignment to analyze whether changes in the Archetypal alignment resulted in any absolute changes in the LCC appraisal from year to year.
DND able a about-face assay as allotment of the 2013 Anniversary Amend to analyze sources of about-face accompanying to the Archetypal redesign. The about-face sources that were articular and quantified by DND were:
The about-face assay was conducted through appliance the 2013 Archetypal and reverting aback to 2012 abstracts for anniversary agency categorical aloft by inputting 2012 abstracts in the 2013 (new) Model. The connected accumulative about-face was compared with 2012 absolute estimates to anniversary the Delta, which represents the about-face attributed to Archetypal changes to abode 2012 Absolute Assay Abode recommendations and added improvements.
Between the 2012 and 2013 Anniversary Updates, the accident abacus alignment was additionally modified:
This about-face can abundantly be attributed to the Alimentation accident budget, afterward an access in the Alimentation aggregate accident bulk to 30% in acclimation to reflect the ambiguity in the JPO estimate. Already JPO Alimentation abstracts are apart advised (scheduled for Fall 2013), DND may charge to acclimatize the accident bulk accordingly.
While the assay aggregation did not verify anniversary alone about-face assay scenario, we did verify that the 2012 and 2013 Anniversary Amend abstracts acclimated in the about-face assay were accumbent with their corresponding documents. Based on the arbitrary of variances provided by DND, the 2012 and 2013 Anniversary Updates arise to be commensurable and there acquire not been any absolute changes to the Archetypal mechanics and alignment that would appulse the LCC Estimate. DND has additionally authentic amendments fabricated to the Archetypal alternating with impacts to alone aggregate elements aural the Archetypal itself and has included this advice aural the LCC Plan.
As allotment of the 2012 Absolute Review, eight (8) recommendations were provided for improvements to the LCC, which are listed in Appendix A of this report. DND has fabricated advance adjoin acclamation a majority of these recommendations. Accustomed that DND has alone had about six (6) months aback the 2012 Anniversary Update, DND has fabricated acceptable advance with absorption to the 2012 Absolute Assay recommendations and is able-bodied positioned to abode the absolute recommendations.
The 2013 Absolute Assay has provided six (6) recommendations apropos areas accompanying to affidavit updates and modifications to advice bigger acclimatize the LCC action with the Framework, incremental improvements to the Archetypal and analytic methods and abeyant enhancements to the absolute accident analysis/management efforts. These recommendations abundantly reflect advanced attractive opportunities for improvement.
Our Absolute Assay of DND’s appliance of the Framework did not acknowledge any deviations from the Framework’s attempt that would aftereffect in any absolute changes to the all-embracing LCC estimate.
With absorption to the 2013 Absolute Review, the all-embracing appraisal of the NGFC LCC action is that DND has connected to advance and analyze its processes and methods as the activity continues to evolve. In the acting aeon amid the 2013 Anniversary Amend and the 2014 Anniversary Update, DND should abide focused on acclamation any absolute recommendations from the 2012 Absolute Review, alternating with the recommendations provided aural this report.
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Defence R&D Canada, DND. (May 2012). Forecasting National Procurement Costs for the Joint Strike Fighter (U).
Defence R&D Canada, DND. (November 2011). The Assemblage Alternating Flyaway Aggregate of a Canadian Joint Strike Fighter (U).
Department of National Defence. (2012). Bread-and-butter Archetypal 2012-2013.
Department of National Defence. (2013). Next Generation Fighter Adequacy Anniversary Amend 2013, Abstract WME-410294 Ver 10B.
Department of National Defence. (2013). NGFC Aggregate Model.
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Department of National Defence. (April 23, 2012). Activity Charter Next Generation Fighter Capability, Adaptation 2.
Department of National Defence. (n.d.). CF188 Agile Long Appellation Auctioning Aggregate Estimates, RDIMS #1049050.
Department of National Defence. (December 2012). Next Generation Fighter Adequacy Anniversary Update.
Department of National Defence. (July 11, 2013). Aggregate Plan and Arbitrary of Allegation to Abutment the Anniversary Amend to Parliament and the Next Generation Fighter Adequacy – F35 Aggregate Model.
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Department of National Defence. (n.d.). PMO NGFC Weapons Aggregate – An Access for Appliance WME RDIMS #361427-v1A.
Department of National Defence. (Spring 2012). NGFC Basement Affairs Costing Arrangement V.6 Arena Rules and Assumptions.
Department of National Defence. (n.d.). Assignment Description for a Strategic DMS Banking Analyst. HR Centralized Document.
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Joint Affairs Office. (February 15, 2013). JSF Alimentation Arena Rules and Assumptions (GR&A) – 2012 Alimentation Aggregate Appraisal v1.1.
KPMG. (November 27, 2012). Next Generation Fighter Capability: Absolute Reivew of Activity Aeon Cost.
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Mather, D. (April 30, 2013). Assay of the NGFC Aggregate Model.
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Spreadsheet Standards Assay Board. (August 11, 2010). Best Practice Spreadsheet Modelling Standards, Adaptation 6.1.
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SSRB Accepted Description
Every area in a workbook should acquire the purpose of either accession assumptions or not accession assumptions
Hence, every area in a workbook should be visually identifiable as accepting one of the afterward area purposes:
A Table of Capacity should:
It is recommended that the awning area of a workbook accommodate the afterward information:
It is recommended that every workbook be accompanied by instructions that explain thefollowing for both archetypal users and approaching archetypal developers:
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