This handbook provides information on the use of life cycle costing in system and equipment acquisitions. It makes no attempt to develop a LCC standard but rather describes the general methodology and procedures which help make life cycle costing a productive in-house tool as well as a means of program or project evaluation. As inroads are made in the usage of LCC analysis, estimating and implementation techniques should improve, particularly in the operating and support (O&S) cost areas. To maximize their usefulness, LCC analyses should be tailored to the particular needs of an acquisition.