RIGOROUS COSTING AND THIRD-PARTY REVIEW The stable, realistic defence funding presented in this policy rests on the foundation of a rigorous, multi-stage, externally validated, costing process. National Defence worked with external global defence costing experts from Deloitte, who brought their expertise gained from defence reviews in allied nations, to provide advice and support to this unprecedented process. All costing methodologies to support the vision of Strong, Secure, Engaged also underwent a third-party review conducted by five external accounting firms. A life-cycle approach was used for both current and future major equipment requirements to take into account the full costs of use over the expected life of the equipment, such as supporting infrastructure, training, maintenance and operating costs. Plan identifies major capital equipment and infrastructure spending and investments over $20 million for goods and services over a five-year period. This will provide a more transparent and important mechanism to demonstrate prudent stewardship of public resources. Further information on how the Defence team plans to ensure the transparency of the defence budget is provided at Annex A. ENSURING TRANSPARENCY OF THE DEFENCE BUDGET To deliver on the Government’s commitment to transparency, results and accountability, the Government of Canada will publish the next Defence Investment Plan in 2018, and further plans thereafter. It will provide important planning direction to guide the major investments that provide the Canadian Armed Forces with the core capability to carry out its mandate. In particular, the Defence Investment 47