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This specification specifies a procedure for determining and managing lifecycle costs of product-service-systems. The specification applies particularly though not exclusively to product and portfolio managers, strategists and business developers. The models and procedures explained in the specification shall be applied to all industrial sectors and shall serve as decision-making tools. The aim is to provide support for strategic planning and decision-making in the areas of product management and service systems, cost accounting, information management as well as the determination of maturity levels. The committee responsible for this standard is KDL 435-04 AK "Management von Lebenszyklusmodellen in Produkt-Dienstleistungssystemen" ("Management of lifecycle costs in product-service systems") at DIN.