The DoD/DAF Cost Estimating (CE) Guide v2 provides authoritative methodology, policies, and best practices for performing cost estimation and analysis across DoD acquisition and program evaluation efforts. It defines terminology, cost-estimating life-cycle integration, data sources, uncertainty treatment, and documentation standards, serving as a technical reference for cost analysts, program managers, and financial oversight bodies to ensure consistent, defensible, and high-fidelity estimates in support of acquisition decisions.