![]() ![]() ![]() ![]() (ii) If allocations of IR&D or B&P through the G&A base do not provide equitable cost allocation, the contracting officer may approve use of a different base. However, when IR&D and B&P costs clearly benefit other profit centers or benefit the entire company, those costs shall be allocated through the G&A of the other profit centers or through the corporate G&A, as appropriate. (i) IR&D and B&P costs shall be allocated to final cost objectives on the same basis of allocation used for the G&A expense grouping of the profit center (see 31.001) in which the costs are incurred. 420-50(f)(2) are not applicable, the following apply: 420, shall be subject to all the requirements of. However, non-CAS-covered or modified CAS-covered contracts awarded at a time the contractor has CAS-covered contracts requiring compliance with. 420-50(f)(2), which are not then applicable. Contracts that are not CAS-covered or that contain terms or conditions requiring modified CAS coverage shall be subject to all requirements of 48 CFR9904.420 except. (2) Modified CAS-covered and non-CAS-covered contracts. Contracts that are fully-CAS-covered shall be subject to all requirements of. 420, Accounting for independent research and development costs and bid and proposal costs, are incorporated in their entirety and shall apply as follows. Systems and other concept formulation studies means analyses and study efforts either related to specific IR&D efforts or directed toward identifying desirable new systems, equipment or components, or modifications and improvements to existing systems, equipment, or components. 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. Independent research and development (IR&D) 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. (2) Development effort for manufacturing or production materials, systems, processes, methods, equipment, tools, and techniques not intended for sale. (1) Subcontracted technical effort which is for the sole purpose of developing an additional source for an existing product, or Development includes the functions of design engineering, prototyping, and engineering testing. The term does not include the costs of effort sponsored by a grant or cooperative agreement, or required in the performance of a contract.Ĭompany means all divisions, subsidiaries, and affiliates of the contractor under common control.ĭevelopment means the systematic use, under whatever name, of scientific and technical knowledge in the design, development, test, or evaluation of a potential new product or service (or of an improvement in an existing product or service) for the purpose of meeting specific performance requirements or objectives. Applied research does not include efforts whose principal aim is design, development, or test of specific items or services to be considered for sale these efforts are within the definition of the term " development," defined in this subsection.īid and proposal (B&P) costs means the costs incurred in preparing, submitting, and supporting bids and proposals (whether or not solicited) on potential Government or non-Government contracts. As used in this subsection-Īpplied research means that effort which (1) normally follows basic research, but may not be severable from the related basic research, (2) attempts to determine and exploit the potential of scientific discoveries or improvements in technology, materials, processes, methods, devices, or techniques, and (3) attempts to advance the state of the art. ![]()
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