{"data":{"id":"us/48-cfr-31.205-48","jurisdiction":"us","citation":"48 CFR 31.205-48","heading":"31.205-48 Research and development costs.","body":"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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"0be4be553ce80c75926e31ecc3f4ef065c3ea03370fb6b1c9c5621fbbfaefc75","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-31.205-47","next":"us/48-cfr-31.205-49"},"notice":"GroundRules: Original legal text. Not legal advice."}