Code of Federal Regulations · Section

§ 31.205-48 — 31.205-48 Research And Development Costs

48 C.F.R. § 31.205-48

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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.

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