The DOD-NASA Independent Research and Development Program: Issues and Methodology for an In-Depth Study

摘要

The Department of Defense and the National Aeronautics and Space Administration reimburse contractors, as overhead items, for the expenses of certain independently chosen R&D projects judged relevant to military needs. These 'Independent R&D' (IR&D) expenses are recognized by the agencies as necessary costs of doing business. The agencies also expect the system of reimbursement to help develop innovative technologies and foster strong and competitive contractor industries. The agencies set a ceiling (by formula or negotiation) on each company's recovery. Bid and proposal costs are also reimbursed, lumped with IR&D costs under a single ceiling for each company. Critics have quarreled with many of the system's features, from accounting procedures to the system's fundamental propriety. The Committee on Independent Research and Development Issues identified and analyzed the issues raised by critics and proponents.