The spare parts production and reprocurement support system (SPARES) cost benefit analysis (CBA) is used as a tool for analyzing. This CBA allows the assessment and documentation of the impact of the SPARES project on the resources, throughput and timeliness of operation in the management of technical data and manufacture of spare parts. The CBA methodology was established to provide consistency and continuity in approach while realizing evolving objectives over the life of the program. Early in the program, the CBA provides information relative to anticipated benefits for decision making regarding program direction. In the final analysis, benefits of the program are validated and projected to future years.