For budget estimation, budget execution, and reporting purposes (and in some cases for billing purposes) the costs associated with contingency operations are limited to the incremental costs of the operation. Incremental costs are those additional costs the Department incurs as a direct result of the contingency operation; they are costs which otherwise would not have been incurred if the operation had not been supported. Pricing for incremental material and services shall be at the DoD rate (refer to Chapter 1, Volume 11A of the "DoD Financial Management Regulation (FMR) (DoD 7000.14-R)." The following cost categories form the structure used for estimating and reporting costs of contingency operations. All costs are limited to that increment above and beyond baseline training, operational, and personnel costs.