Category:Independent Research & Development

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Definitions

“Independent Research and Development (IR&D)[1] means a contractor’s IR&D cost that consists of projects falling within the four following areas:

  • (1) basic research,
  • (2) applied research,
  • (3) development, and
  • (4) systems and other concept formulation studies.

The term does not include the costs of effort sponsored by a grant or required in the performance of a contract. IR&D effort shall not include technical effort expended in developing and preparing technical data specifically to support submitting a bid or proposal


"Independent research and development means".[2] the cost of effort which is neither sponsored by a grant, nor required in the performance of a contract, and which falls within any of the following three areas:

(i) Basic and applied research,

(ii) Development, and

(iii) Systems and other concept formulation studies.

References

  1. FAR 31.205-18
  2. CAS 9904.420-30 Definitions(6)