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Federal regulations · Through 2026-08-25 · Newer source version available

48 CFR 31.205-48: 31.205-48 Research and development costs.

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Where this section sits in the code
  1. Title 48—Federal Acquisition Regulations System
  2. CHAPTER 1—FEDERAL ACQUISITION REGULATION
  3. SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS
  4. PART 31—CONTRACT COST PRINCIPLES AND PROCEDURES
  5. Subpart 31.2—Contracts With Commercial Organizations

Research and development, as used in this subsection, means the type of technical effort described in 31.205-18 but sponsored by a grant or required in the performance of a contract. When costs are incurred in excess of either the price of a contract or amount of a grant for research and development effort, the excess is unallowable under any other Government contract.

Collected 2026-08-27T02:26:29Z. Source file · JSON

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