Difference between revisions of "Independent Research and Development (IR&D)"
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| + | ==Definitions== | ||
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'''“Independent Research and Development (IR&D)<ref>FAR 31.205-18</ref> ”''' means a contractor’s IR&D cost that consists of projects falling within the four following areas: | '''“Independent Research and Development (IR&D)<ref>FAR 31.205-18</ref> ”''' means a contractor’s IR&D cost that consists of projects falling within the four following areas: | ||
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(iii) Systems and other concept formulation studies. | (iii) Systems and other concept formulation studies. | ||
| + | ==Introduction<ref>http://www.acq.osd.mil/mibp/ird.html Nov. 2016</ref>== | ||
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| + | IR&D is a source of potential technology solutions for the technology challenges of the DoD. IR&D is defined as an R&D effort that is | ||
| + | neither sponsored by a grant, nor required in performing a contract, and which falls under any of the following four areas: basic research, applied research, development, systems and other concept formulation studies. | ||
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| + | IR&D costs incurred are allowable as indirect expenses, as part of the general and administrative expenses charged to covered contracts, to the extent they are allocable and reasonable, and not otherwise unallowable by law or regulation. Firms have the independence to decide which technologies to pursue, as long as these efforts are of potential interest to the Department. As IR&D is not federally funded, technical data rights remain with the firm. | ||
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| + | After extensive discussions with industry, a Defense Federal Acquisition Regulation Supplement (DFARS) Rule (DFARS 231.205-18) was issued on 30 January 2012, revising reporting requirements for IR&D project data. Major contractors that receive reimbursements totaling more than $11 million in annual IR&D and/or Bid and Proposal (B&P) costs to covered contracts are required to submit IR&D project summaries into the I&RD Secure Portal, and to update these summaries annually and upon completion. | ||
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| + | Contractors that fall below the $11 million threshold are encouraged to submit IR&D project summaries to provide DoD with visibility into the technical content of their IR&D efforts. The IR&D Secure Portal provides access to registered and approved DoD government employees and military personnel with R&E/S&T and acquisition responsibilities (only) to review and potentially to leverage these projects. | ||
== Also See == | == Also See == | ||
Revision as of 15:22, 9 November 2016
Contents |
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.
Introduction[3]
IR&D is a source of potential technology solutions for the technology challenges of the DoD. IR&D is defined as an R&D effort that is neither sponsored by a grant, nor required in performing a contract, and which falls under any of the following four areas: basic research, applied research, development, systems and other concept formulation studies.
IR&D costs incurred are allowable as indirect expenses, as part of the general and administrative expenses charged to covered contracts, to the extent they are allocable and reasonable, and not otherwise unallowable by law or regulation. Firms have the independence to decide which technologies to pursue, as long as these efforts are of potential interest to the Department. As IR&D is not federally funded, technical data rights remain with the firm.
After extensive discussions with industry, a Defense Federal Acquisition Regulation Supplement (DFARS) Rule (DFARS 231.205-18) was issued on 30 January 2012, revising reporting requirements for IR&D project data. Major contractors that receive reimbursements totaling more than $11 million in annual IR&D and/or Bid and Proposal (B&P) costs to covered contracts are required to submit IR&D project summaries into the I&RD Secure Portal, and to update these summaries annually and upon completion.
Contractors that fall below the $11 million threshold are encouraged to submit IR&D project summaries to provide DoD with visibility into the technical content of their IR&D efforts. The IR&D Secure Portal provides access to registered and approved DoD government employees and military personnel with R&E/S&T and acquisition responsibilities (only) to review and potentially to leverage these projects.
Also See
Independent Research & Development (IR&D) Reporting
CAS 420 - Accounting for Independent Research & Development and Bid & Proposal Costs
References and Notes
- ↑ FAR 31.205-18
- ↑ CAS 9904.420-30 Definitions(6)
- ↑ http://www.acq.osd.mil/mibp/ird.html Nov. 2016
