Difference between revisions of "Independent Research and Development (IR&D)"
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==Introduction<ref>http://www.acq.osd.mil/mibp/ird.html Nov. 2016</ref>== | ==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 | 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: | + | neither sponsored by a grant, nor required in performing a contract, and which falls under any of the following four areas: |
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| + | :1. Basic Research, | ||
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| + | :2. Applied Research, | ||
| + | |||
| + | :3. Development, | ||
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| + | :4. 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. | 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. | 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. | 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. | ||
Revision as of 16:20, 9 November 2016
Introduction[1]
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:
- 1. Basic Research,
- 2. Applied Research,
- 3. Development,
- 4. 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
- ↑ http://www.acq.osd.mil/mibp/ird.html Nov. 2016
