# Federal Acquisition Regulation; Deferred Research and Development (R&D) Costs
> **US Department of Defense** · Final rule. · Published 2000-07-26 · Effective 2000-09-25 · 65 FR 46071
## Document
- **Document number:** 00-18674
- **Category:** other
- **Sub-agency:** US Department of Defense
- **Federal Register citation:** 65 FR 46071
- **CFR reference:** 48 CFR 31
- **Publication date:** 2000-07-26
- **Effective date:** 2000-09-25
- **DOD docket:** FAC 97-19
## Abstract

The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council (Councils) have agreed on a final rule amending the Federal Acquisition Regulation (FAR) to clarify and simplify the "Deferred research and development costs" cost principle.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/07/26/00-18674/federal-acquisition-regulation-deferred-research-and-development-randd-costs)
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