unit cost report
A quarterly written report submitted by the program manager (PM) to the service acquisition executive (SAE) on the unit costs of a Major Defense Acquisition Program (MDAP), i.e., the Program Acquisition Unit Cost (PAUC) and Average Procurement Unit Cost (APUC). UCR information is submitted in the Defense Acquisition Executive Summary (DAES) report. Breaches of UCR baselines are also reported in the DAES, and depending on the extent of the breach, require reports and/or certifications to Congress. UCR breaches are commonly referred to as Nunn-McCurdy breaches.