As more advanced and complicated equipments are introduced, effective operation and maintenance, along with acquisition of the equipments, commands more significance lately. In order to perform effective depot maintenance, the Republic of Korea Army is continually developing the concept, cycle and method for operating the depot maintenance. Not only the high-cost testing and maintenance equipments but the highly developed maintenance technologies are required for the depot maintenance of the latest weapon system. In order to have the depot maintenance capability, this paper provides the standard and procedure for estimating the development cost of the depot maintenance elements to be utilized in the depot maintenance elements development project.