48 CFR § 731.773 - 731.773 Independent research and development costs.

---
identifier: "/us/cfr/t48/s731.773"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 731.773 - 731.773   Independent research and development costs."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "731.773"
section_name: "731.773   Independent research and development costs."
chapter_number: 7
chapter_name: "AGENCY FOR INTERNATIONAL DEVELOPMENT"
subchapter_number: "E"
subchapter_name: "GENERAL CONTRACTING REQUIREMENTS"
part_number: "731"
part_name: "CONTRACT COST PRINCIPLES AND PROCEDURES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Sec. 621, Pub. L. 87-195, 75 Stat. 445, (22 U.S.C. 2381) as amended; E.O. 12163, Sept. 29, 1979, 44 FR 56673; and 3 CFR 1979 Comp., p. 435."
regulatory_source: "49 FR 13250, Apr. 3, 1984, unless otherwise noted."
cfr_part: "731"
---


# 731.773 731.773   Independent research and development costs.

The cost principle at FAR 31.205-18 applies to independent research and development costs.

[89 FR 4206, Jan. 23, 2024]