These include flyaway cost, program acquisition cost, development cost; life cycle cost, procurement cost, weapon system cost and operational support (O&S) cost. This standardization of terminology offers a uniform and coherent common reference framework. This becomes very useful for identifying what is included or excluded from each cost term and how each cost term relates to work breakdown structure elements, budgetary allocations, and life cycle cost categories. These terms also usher in a basic definition building for understanding acquisition program costs as used in fiscal guidelines, program decision memoranda, selected acquisition reports, and the budget