Category:Independent Research & Development

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