; and (ii) not later than 180 days after each such submittal. (2) Elements Each update submitted under paragraph (1) shall detail progress made toward the goals identified in the matrix described in subsection (b)(1) and provide updated cost estimates as described in subsection (b)(2). (3) Treatment of initial matrices as baseline The initial matrices submitted pursuant to subsection (a) shall be treated as the baseline for the full EMD phase and low-rate initial production of the programs described in subsection (a) for purposes of the updates submitted pursuant to paragraph (1) of this subsection. (d) Assessment by comptroller general of the united states Not later than the date that is 60 days after the date on which the Comptroller General of the United States receives an update to a matrix under subsection (c)(1), the Comptroller General shall review the sufficiency of such matrix and submit to the congressional defense committees an assessment of such matrix, including by identifying cost, schedule, or performance trends. (e) Key performance parameter requirements (1) In general Each Secretary concerned shall develop key performance parameters (referred to in this section as cost KPPs) for the threshold and objective costs of the programs described in subsection (a) under the jurisdiction of such Secretary and shall include those values as program performance requirements in any capability development document or system requirements document for the program involved. Each cost KPP shall include, for each cost category specified in paragraph (2)— (A) a threshold value indicating the highest acceptable cost for that category, as determined by the Secretary concerned