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 <subject>Cost analysis</subject>
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 <subject>Maintenance costs</subject>
 <subject>Reporting requirements</subject>
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<titleInfo>
 <title>Defense Management: Processes to Estimate and Track Equipment Reconstitution Costs Can Be Improved</title>
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<abstract>The high pace of military operations in Iraq and elsewhere has
generated a multibillion dollar equipment maintenance requirement
that must be addressed after units return home. Upon returning	 
from deployments, active, reserve, and National Guard units	 
reconstitute, or restore, their equipment to a condition that	 
enables them to conduct training and prepare for future 	 
deployments. The Department of Defense (DOD) uses a two-phased	 
process to develop equipment reconstitution supplemental budget  
estimates. GAO reviewed this process for the fiscal year 2004	 
supplemental budget to determine (1) the extent to which the	 
process produced reliable estimates of reconstitution		 
requirements in the fiscal year 2004 supplemental budget, and (2)
whether DOD is accurately tracking and reporting reconstitution  
costs.</abstract>
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 <searchTitle>GAO-05-293; Defense Management: Processes to Estimate and Track Equipment Reconstitution Costs Can Be Improved;
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 <topic>Cost control</topic>
 <topic>Equipment maintenance</topic>
 <topic>Maintenance costs</topic>
 <topic>Reporting requirements</topic>
 <topic>Spare parts</topic>
 <topic>Cost estimates</topic>
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