FAR 31.205-48 Research and development costs
Subsection Federal Acquisition Regulation
Facts
- Citation
- FAR 31.205-48
- Type
- Subsection
- Last amended
- 68 FR 28091 Effective Jun 23, 2003
- Text as of
- FAC 2026-01
- Official text
- acquisition.gov
Text from acquisition.gov. Federal Register history from the Federal Register's records of the rules that amended this subsection.
Text
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.
Federal Register history
Sections cited
- FAR 31.205-18 Independent research and development and bid and proposal costs
Terms defined
- Research and development
Quick answers
What is FAR 31.205-48?
FAR 31.205-48 is a subsection of the Federal Acquisition Regulation, titled "Research and development costs".
When was FAR 31.205-48 last changed?
The most recent final rule on record is "Federal Acquisition Regulation; Miscellaneous Cost Principles" (68 FR 28091), published May 22, 2003 and effective Jun 23, 2003.
Are changes to FAR 31.205-48 proposed?
No proposed rule from the last 3 years is waiting on a final rule.
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