Defense Federal Acquisition Regulation Supplement: Treatment of Incurred Independent Research and Development Costs (DFARS Case 2017-D018)
dfars-acquisition · Defense Federal Acquisition Regulations System · Rule · Published 2023-01-31 · Effective 2023-01-31 · 88 FR 6597
Document
Document number
2023-01293
Federal Register citation
88 FR 6597
CFR reference
48 CFR 225
Type
Rule
Action
Final rule.
Category
dfars-acquisition
Sub-agency
Defense Federal Acquisition Regulations System
Publication date
2023-01-31
Effective date
2023-01-31
DOD docket
Docket DARS-2019-0039
Abstract
DoD is issuing a final rule amending the Defense Federal Acquisition Regulation Supplement (DFARS) to implement a section of the National Defense Authorization Act for Fiscal Year 2017 that makes amendments regarding the treatment of independent research and development expenditures and requires the Defense Contract Audit Agency to provide an annual report to Congress on independent research and development and bid and proposal expenditures associated with awarded DoD contracts for the prior Government fiscal year.