Research and Development Costs

Allowable or Unallowable: Allowable

Source: FAR

Research and development costs

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.