{"data":{"id":"us/48-cfr-9904.420-40","jurisdiction":"us","citation":"48 CFR 9904.420-40","heading":"9904.420-40 Fundamental requirement.","body":"(a) The basic unit for the identification and accumulation of Independent Research and Development (IR\u0026D) and Bid and Proposal (B\u0026P) costs shall be the individual IR\u0026D or B\u0026P project.\n(b) The IR\u0026D and B\u0026P project costs shall consist of all allocable costs, except business unit general and administrative expenses.\n(c) The IR\u0026D and B\u0026P cost pools consist of all IR\u0026D and B\u0026P project costs and other allocable costs, except business unit general and administrative expenses.\n(d) The IR\u0026D and B\u0026P cost pools of a home office shall be allocated to segments on the basis of the beneficial or causal relationship between the IR\u0026D and B\u0026P costs and the segments reporting to that home office.\n(e) The IR\u0026D and B\u0026P cost pools of a business unit shall be allocated to the final cost objectives of that business unit on the basis of the beneficial or causal relationship between the IR\u0026D and B\u0026P costs and the final cost objectives.\n(f)(1) The B\u0026P costs incurred in a cost accounting period shall not be assigned to any other cost accounting period.\n(2) The IR\u0026D costs incurred in a cost accounting period shall not be assigned to any other cost accounting period, except as may be permitted pursuant to provisions of existing laws, regulations, and other controlling factors.","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 99—COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET","SUBCHAPTER B—PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS","PART 9904—COST ACCOUNTING STANDARDS"],"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":"deac657c49b7e95d207f4d5c621822d863842fdf11013ace26fd754fa5251c54","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-9904.420-30","next":"us/48-cfr-9904.420-50"},"notice":"GroundRules: Original legal text. Not legal advice."}