This regulation prescribes the policy and tasks for the Army's Evaluation Reporting System, including officer, noncommissioned officer NCO, and academic evaluation reports focused on the assessment of performance and potential. It includes policy statements, operating tasks, and rules in support of operating tasks. It has been revised to update policy on the use of extended evaluation reports, expand the authorization of specific non-Department of Defense senior raters in unique circumstances, and clarify policy on accounting for academic evaluation report periods as nonrated time on officer and noncommissioned officer evaluation reports. This regulation applies to active Army, the Army National Guard, and the U.S. Army Reserve.