This United States Department of Defense (DoD) manual, the DoD Cost Estimating Guide Version 2.0 January 2022, provides consolidated information on the DoD cost estimating process and points the reader to additional references and training for specific estimating topics. It makes direct references to existing cost estimating or guidance documents that describe processes, methods, and procedures specific to that environment. This guide: applies to all types of cost analyses performed within the DoD, bridges the gap between the DoD Directives/Instructions/Manuals (DoDDs/DoDIs/DoDMs) and the Component/ Agency-level guidance/resources, focuses on major defense acquisition programs (MDAPs) and Major Capability Acquisitions (MCAs), but also applies to acquisition category (ACAT) II and smaller programs, business system programs, services acquisition programs, Middle Tier of Acquisition (MTA) programs, and other estimates including those for Nunn-McCurdy requirements, and provides a starting point for new analysts across DoD and a resource for seasoned analysts.