Research and Development Costs
From Knowledge base
Allowable or Unallowable: Allowable
Source: FAR
Research and development costs[1]
Allowable when not in excess as described below.
“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.
- ↑ FAR 31.205-48
