Difference between revisions of "Independent Research and Development (IR&D)"
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| − | '''“Independent Research and Development (IR&D)”''' 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: |
*(1) basic research, | *(1) basic research, | ||
*(2) applied research, | *(2) applied research, | ||
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*(4) systems and other concept formulation studies. | *(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 | + | 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"''' 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: | + | |
| + | '''"Independent research and development means"'''.<ref>CAS 9904.420-30 Definitions(6)</ref> 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, | (i) Basic and applied research, | ||
Revision as of 11:27, 5 December 2013
“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.[3]
Also See
Independent Research and Development & Bid and Proposal Cost
Independent Research & Development (IR&D) Reporting
