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Cross-drive transmission family for heavy tracked vehicles, including the M1 Abrams.
Photo: Allison Transmission, Inc. · Editorial use (company media kit)

Program · United States · U.S. Army
M1 Abrams Tank · Fielded · U.S. Army
GAO reports Abrams maintenance costs rising
GAO reports a $181.3 million fleet-wide maintenance cost increase between FY2015 and FY2023, with per-vehicle maintenance costs nearly doubling. Availability was below the Army goal. The public summary does not provide an Abrams-specific readiness percentage or the dollar basis for this comparison; neither is inferred.
Program and variant milestones. Dates show only the precision the sources give.
| Measure | Variant | Amount | Source |
|---|---|---|---|
| Program totals · 3 | |||
| Fleet annual maintenanceConsumable and repairable parts plus depot costs; not all operating costs. | All | $384.04MConstant FY2023 $ | Ground vehicle sustainment (pp. 36–40) GAO · figure FY2023 |
| SEPv3 procurement objectiveNot established in this review; keep SEPv3 upgrades separate from M1E3 development. | All | Not established | — |
| Variant-specific R&D totalNo verified cumulative SEPv3 total. The reported $2.9B Army Science Board proposal is not an enacted M1E3 R&D total. | All | Not established | — |
| Unit costs · 1 | |||
| SEPv3 upgrade APUCArmy P-5 remarks: $15.989M for a 41-tank upgrade scope. Includes basic vehicle work, government-furnished equipment, refurbishment and total package fielding. The resource-summary gross unit cost uses a different scope and quantity. Not a new-build tank or export package price. | All | $15.989MNominal budget $ | FY2025 Army W&TCV budget, Abrams P-5 remarks U.S. Army · Mar 2024 · figure FY2025 request; March 2024 |
| Quantities · 1 | |||
| Fielded vehiclesAbrams family across variants; not SEPv3-only inventory and not all stored hulls. | Army | 3,898U.S. only | Ground vehicle sustainment (pp. 36–40) GAO · figure FY2023 |
| Operating costs · 1 | |||
| Maintenance / vehicle / yearGAO reported value. Maintenance only, not fuel, crews or full O&S. Do not recompute by dividing the separately rounded fleet totals. | All | $98,870 / yrConstant FY2023 $ | Ground vehicle sustainment (pp. 36–40) GAO · figure FY2023 |
Superseded estimates and prices, each in its original scope and dollar basis.
| Measure | Amount | Source |
|---|---|---|
| Program totals · 1 | ||
| Increase in fleet maintenanceChange, not a total. GAO says per-vehicle maintenance nearly doubled. | $181.3MConstant FY2023 $ | Ground vehicle sustainment (pp. 36–40) GAO · figure FY2015 → FY2023 |
| Unit costs · 3 | ||
| SEPv3 upgrade APUC90 upgrades: 44 SEPv2 and 46 M1A1 seed vehicles. | $10.657MNominal budget $ | FY2025 Army W&TCV budget, Abrams P-5 remarks U.S. Army · Mar 2024 · figure FY2023 |
| SEPv3 upgrade APUC34 upgrades using M1A1 SA seed vehicles. | $16.999MNominal budget $ | FY2025 Army W&TCV budget, Abrams P-5 remarks U.S. Army · Mar 2024 · figure FY2024 |
| SEPv3 upgrade APUC41 upgrades using M1A1 SA seed vehicles in the P-5 remarks; not the 30-unit gross resource-summary denominator. | $15.989MNominal budget $ | FY2025 Army W&TCV budget, Abrams P-5 remarks U.S. Army · Mar 2024 · figure FY2025 request |
Ceilings, options and purchase agreements are not spending and are never added together. Obligations are under Contracts.
| Buyer → seller | Status | Value | Qty | Source |
|---|---|---|---|---|
| U.S. Army → General Dynamics Land SystemsCRS describes a contract for upgrades expected through June 2028. No quantity denominator established here. | SEPv3 upgrade contract | $4.6B | — | The Army's M-1E3 Abrams Tank Modernization Program CRS · figure 2020 |
| Poland → U.S. government / FMSNet package value: 250 SEPv3 tanks, 26 M88A2 recovery vehicles, 17 M1074 bridges, ammunition, training and logistics. Not a standalone unit price. | Signed purchase agreement | $4.75B | 250 | Abrams for Poland: signed purchase agreement Polish Ministry of National Defence · Apr 5, 2022 |
| Country | Qty | Status | Source |
|---|---|---|---|
| PolandM1A2 SEPv3 package; this is ordered quantity, not current deliveries. | 250 | Signed agreement | Abrams for Poland: signed purchase agreement Polish Ministry of National Defence · Apr 5, 2022 |
Open research: Cumulative variant R&D and a newer reconciled U.S. upgrade price remain open research items. International entries are selected examples; inventory is a dated GAO snapshot.
What the government budgets and pays for this program, from budget justification books, appropriations, acquisition reports and contract announcements. Each figure states its dollar basis. What contractors were obligated is under Contracts.
Obligations are signed USAspending prime-contract actions coded to this program, FY2008 to date, credited to the company that received each action. Obligations are money committed, not company revenue.

Cross-drive transmission family for heavy tracked vehicles, including the M1 Abrams.
Photo: Allison Transmission, Inc. · Editorial use (company media kit)
Major components and the companies that make them.