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                            31.205-48 Research and development costs.
        
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FAC Number: 2024-03 Effective Date: 02/23/2024
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Subpart31.031.131.231.331.631.7
Section31.20131.20231.20331.20431.205
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31.205-48 Research and development costs.31.205-48 Research and development costs.       *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.    **Parent topic:**  31.205 Selected costs.
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