48 CFR 31.205-48: 31.205-48 Research and development costs.
Where this section sits in the code
- Title 48—Federal Acquisition Regulations System
- CHAPTER 1—FEDERAL ACQUISITION REGULATION
- SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS
- PART 31—CONTRACT COST PRINCIPLES AND PROCEDURES
- 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