# Defense Federal Acquisition Regulation Supplement: Treatment of Incurred Independent Research and Development Costs (DFARS Case 2017-D018)
> **Defense Federal Acquisition Regulations System** · Final rule. · Published 2023-01-31 · Effective 2023-01-31 · 88 FR 6597
## Document
- **Document number:** 2023-01293
- **Category:** dfars-acquisition
- **Sub-agency:** Defense Federal Acquisition Regulations System
- **Federal Register citation:** 88 FR 6597
- **CFR reference:** 48 CFR 225
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2023/01/31/2023-01293/defense-federal-acquisition-regulation-supplement-treatment-of-incurred-independent-research-and)
---
*AI Analytics · CC0 1.0*