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FAR and DFARS › FAR Part 31: Contract Cost Principles and Procedures › Subpart 31.2

FAR 31.205-48 Research and development costs.

The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

In plain English

This section defines research and development costs for this purpose as technical effort sponsored by a grant or required under a contract, using the description in 31.205-18. If those costs exceed the contract price or grant amount, the excess is unallowable and cannot be charged to any other Government contract.

Applies to: Contractors incurring research and development costs under a Government contract or grant

Key terms: research and development · grant · contract price · unallowable

Written by AI from this section's text. A guide, not legal advice: the text below rules.

The 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.

Sections it refers to

  • 31.205-18 Independent research and development and bid and proposal costs.

← 31.205-47 Costs related to legal and other proceedings. · 31.205-49 Goodwill. →

Rule changes for FAR Part 31

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.

FAR 31.205-48 Research and development costs · SpendQuery