From the document released May, 23 2013: This information is based on the Selected Acquisition Reports (SARs) submitted to the Congress for the December 2012 reporting period.
SARs summarize the latest estimates of cost, schedule, and performance status. These reports are prepared annually in conjunction with submission of the President’s Budget.
From the F-35 Lighting II Joint Strike Fighter Entry:
F-35 Aircraft – Subprogram costs decreased -$4,942.4 million (-1.5%) from $331,855.2 million
to $326,912.8 million, due primarily to decreases in the prime contractor and subcontractor
labor rates (-$7,853.3 million) and revised airframe and subcontractor estimates that incorporate
the latest actual costs from early Low Rate Initial Production (LRIP) lots (-$1,121.3 million).