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Program overview
The IR&D program is designed to facilitate communication between the DoD and defense contractors about IR&D projects and Defense technological needs. The policy of the DoD is that contractors shall be encouraged to undertake IR&D activities that may further national security in a broad sense, may lead to a superior military capability, or may lower the cost and time required for providing that capability.
Costs incurred by defense contractors for IR&D and B&P activities are recognized by the DoD as necessary costs of doing business, particularly in a high-technology environment. IR&D and B&P costs incurred in performing activities of potential interest shall be reimbursable as "indirect expenses" on covered contracts to the extent that they are allocable, reasonable, and not otherwise unallowable by law.
Program entry requirements
Per contract
Data and supporting information requirements
Per Federal Acquisition Regulation (FAR) 31.205-18, Defense Federal Acquisition Regulation Supplement (DFARS) 231.205-18, Defense Federal Acquisition Regulation Supplement (DFARS) 242.771, Cost Accounting Standard (CAS) 420, DOD IR&D Program Directive, and Navy Instruction
Schedule
N/A
Links
http://www.dtic.mil/ird/program
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