48 CFR § 31.205-48 - 31.205-48 Research and development costs.

---
identifier: "/us/cfr/t48/s31.205-48"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 31.205-48 - 31.205-48   Research and development costs."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "31.205-48"
section_name: "31.205-48   Research and development costs."
chapter_number: 1
chapter_name: "FEDERAL ACQUISITION REGULATION"
subchapter_number: "E"
subchapter_name: "GENERAL CONTRACTING REQUIREMENTS"
part_number: "31"
part_name: "CONTRACT COST PRINCIPLES AND PROCEDURES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113."
regulatory_source: "48 FR 42301, Sept. 19, 1983, unless otherwise noted."
cfr_part: "31"
---


# 31.205-48 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.

[65 FR 46072, July 26, 2000, as amended at 68 FR 28092, May 22, 2003]