The primary resource allocation process of DoD. One of three major decision-making support systems for defense acquisition. It is a formal, systematic structure for making decisions on policy, strategy, and the development of forces and capabilities to accomplish anticipated missions. PPBS is a cyclic process containing three distinct, but interrelated phases: planning, which produces the Program Objectives Memorandum (POM) for the Military Departments and Defense Agencies; and budgeting, which produces the DoD portion of the President’ s Budget. DoD PPBS is a biennial process starting in January of each odd numbered year with a national security guidance to initiate the planning phase, and ending in January of the next odd numbered year with the President’s budget submission to Congress. (Defense Systems Management College).