# Federal Acquisition Regulation; Independent Research and Development/Bid and Proposal Costs for Fiscal Year 1996 and Beyond
> **US Department of Defense** · Final rule. · Published 1997-12-09 · Effective 1998-02-09 · 62 FR 64931
## Document
- **Document number:** 97-31821
- **Category:** other
- **Sub-agency:** US Department of Defense
- **Federal Register citation:** 62 FR 64931
- **CFR reference:** 48 CFR 31
- **Publication date:** 1997-12-09
- **Effective date:** 1998-02-09
- **DOD docket:** FAC 97-03
## Abstract

The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council have agreed on a final rule amending the Federal Acquisition Regulation (FAR) allowable cost criteria for Independent Research and Development (IR&D)/Bid and Proposal (B&P) costs for fiscal year 1996 and beyond, by removing the requirements to calculate or negotiate a ceiling for IR&D/B&P costs. In addition, the final rule clarifies that costs incurred in preparing, submitting, and supporting offers on potential cooperative arrangements are allowable to the extent they are allocable, reasonable, and not otherwise unallowable. This regulatory action was not subject to Office of Management and Budget review under Executive Order 12866, dated September 30, 1993, and is not a major rule under 5 U.S.C. 804.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/12/09/97-31821/federal-acquisition-regulation-independent-research-and-developmentbid-and-proposal-costs-for-fiscal)
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