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<classification authority="sudocs">GA 1.13:GAO-04-169R</classification>
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 <subject>Air Force procurement</subject>
 <subject>Contract costs</subject>
 <subject>Cost effectiveness analysis</subject>
 <subject>Equipment leases</subject>
 <subject>Military aircraft</subject>
 <subject>Military cost control</subject>
 <subject>Procurement evaluation</subject>
 <subject>Procurement planning</subject>
 <subject>KC-135 Aircraft</subject>
 <subject>KC-767A Aircraft</subject>
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 <title>Military Aircraft: Observations on DOD&apos;s Aerial Refueling Aircraft Acquisition Options</title>
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<abstract>During the Senate Armed Services Committee&apos;s September 4, 2003
hearing on the Department of Defense&apos;s (DOD) proposed lease of	 
100 Boeing KC-767A aerial refueling aircraft, Congress expressed 
concern about a significant &quot;bow-wave&quot; funding requirement in	 
future years to pay for leasing and then buying these 100	 
aircraft at the end of their leases, while continuing efforts to 
modernize the remainder of the tanker fleet. Subsequently,	 
Congress requested that DOD analyze the option of leasing 25	 
aircraft, followed by a procurement of the remaining 75 aircraft.
The Deputy Secretary of Defense responded to the request on	 
September 22, 2003, identifying several alternative acquisition  
strategies, with associated cost and savings estimates. On	 
September 25, 2003, Congress asked that GAO review the DOD	 
response and assess the validity of the department&apos;s assumptions 
and the accuracy of the cost and savings estimates, and identify 
any other alternative acquisition strategies that the Committee  
should consider. This letter responds to that request.</abstract>
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<identifier type="preferred citation">GAO-04-169R</identifier>
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<note>Correspondence</note>
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<subject>
 <topic>Air Force procurement</topic>
 <topic>Contract costs</topic>
 <topic>Cost effectiveness analysis</topic>
 <topic>Equipment leases</topic>
 <topic>Military aircraft</topic>
 <topic>Military cost control</topic>
 <topic>Procurement evaluation</topic>
 <topic>Procurement planning</topic>
 <topic>KC-135 Aircraft</topic>
 <topic>KC-767A Aircraft</topic>
</subject>
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  <title>United States Statutes at Large</title>
  <partNumber>Volume 115 Page 2230</partNumber>
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 <identifier type="Statute citation">115 Stat. 2230</identifier>
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  <title>United States Public Law 117 (107th Congress)</title>
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