48 CFR · Federal Acquisition Regulation and Defense supplement

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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.

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7 sections with “developmental assistance costs”

  • DFARS 219.7104 Developmental assistance costs eligible for reimbursement or credit.
    (a) Developmental assistance provided under an approved mentor-protégé agreement is distinct from, and must not duplicate, any effort that is the normal and expected product of the award and administration of the mentor firm's subcontracts.…
  • DFARS 219.7102 General.
    …he criteria in appendix I, section I-102; (b) Mentor-protégé agreements that establish a developmental assistance program for a protégé firm; (c) A preliminary assessment of the protégé firm's cybersecurity readiness. The DoD Office of Sm…
  • DFARS 219.7103-2 Contracting officer responsibilities.
    Contracting officers shall— (a) Negotiate an advance agreement on the treatment of developmental assistance costs for either credit or reimbursement if the mentor firm proposes such an agreement, or delegate authority to negotiate to the a…
  • FAR 19.702 Statutory requirements.
    … authorized by 15 U.S.C. 637(d)(12), certain costs incurred by a mentor firm in providing developmental assistance to a protégé firm under the Department of Defense Mentor-Protégé Program, may be credited as if they were subcontract awards …
  • FAR 2.101 Definitions.
    …en or among separate divisions, subsidiaries, or affiliates of a contractor; or (6) A nondevelopmental item, if the procuring agency determines the product was developed exclusively at private expense and sold in substantial quantities, on…
  • FAR 15.404-4 Profit.
    …ory limitations, imposed by 10 U.S.C. 3322(b) and 41 U.S.C. 3905): (A) For experimental, developmental, or research work performed under a cost-plus-fixed-fee contract, the fee shall not exceed 15 percent of the contract's estimated cost, …
  • FAR 49.202 Profit.
    …ventory; (4) Amount and source of capital and extent of risk assumed; (5) Inventive and developmental contributions, and cooperation with the Government and other contractors in supplying technical assistance; (6) Character of the busine…

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.