; and (B) polar-class medium icebreakers. (2) Condition for out-year contract payments A contract entered into under paragraph (1) shall provide that any obligation of the United States to make a payment under the contract for a fiscal year after fiscal year 2018 is subject to the availability of appropriations or funds for that purpose for such later fiscal year. (b) Comptroller General of the United States report (1) In general Not later than 45 days after the date of the enactment of the this Act, the Comptroller General of the United States shall submit to the Committees on Armed Services of the Senate and the House of Representatives, the Committee on Commerce, Science, and Transportation of the Senate, and the Committee on Transportation and Infrastructure of the House of Representatives a report assessing the cost and procurement schedule for new United States icebreakers. (2) Elements The report required in paragraph (1) shall include an analysis of the following: (A) The current status of the efforts of the Coast Guard to acquire new icebreaking capability, including coordination through the Integrated Program Office. (B) Actions being taken by the Coast Guard to incorporate key practices from other nations that procure icebreakers to increase knowledge and reduce costs and risks. (C) The extent by which the cost and schedule for building Coast Guard icebreakers differs from those in other countries, if known. (D) The extent that innovative acquisition practices (such as multiyear funding and block buys) may be applied to icebreaker acquisition to reduce the cost and accelerate the schedule. (E) A capacity replacement plan to mitigate a potential icebreaker capability gap if the Polar Star cannot remain in service. (F) Any other matters the Comptroller General considers appropriate. F Studies and Reports 1061. Assessment of global force posture (a) Assessment required The Secretary of Defense shall, in consultation with the Chairman of the Joint Chiefs of Staff and the commanders of the combatant