# SAM #W912CH-26-C-A098_Justification

Procurement of Multipurpose Control Units and Repair Services for Assault Breacher Vehicle

**Buyer:** U.S. Army Acquisition Directorate
**Posted:** September 21, 2026
**Identifier:** W912CH-26-C-A098_Justification
**NAICS:** 334418, 336992, 336419

This procurement opportunity is for the U.S. Army Contracting Command-Detroit Arsenal's acquisition of electronic component assemblies for the Assault Breacher Vehicle.
- The contract is a firm-fixed-price award to Pearson Engineering Limited, the sole source due to intellectual property and specialized production requirements.
- Main product: Electronic Component Assembly (Multipurpose Control Unit, NSN 5998-99-732-2533, part number CS2026)
  - Base quantity: 34 units
  - Option quantity: 34 units (total possible: 68 units)
- Repair services for 18 units of the same assembly are also included.
- Estimated total contract value: $722,597.80
- Reverse engineering and qualification of a new source would take 39-45 months, making sole source procurement necessary to avoid delays.
- The procurement supports critical Army vehicle operations and maintenance.

**OEM and Competition**
- Pearson Engineering Limited is the sole OEM and provider.
- No other competitors are viable due to IP restrictions and specialized requirements.

**Period of Performance**
- Repair per unit: 2-3 months
- New source qualification: 39-45 months (not pursued)
- Contract duration is not explicitly stated but is expected to be completed within standard Army procurement timelines.

### Description

<p>See justification attached.</p>

[View original listing](https://sam.gov/opp/17a7c87795344375a42724f49816d775/view)