Code of Federal Regulations (Last Updated: May 6, 2024) |
Title 45 - Public Welfare |
Subtitle A - Department of Health and Human Services |
SubChapter A - General Administration |
Part 75 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards |
Subpart E - Cost Principles |
HHS Selected Items of Cost |
§ 75.476 - Independent research and development costs.
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§ 75.476 Independent research and development costs.
Independent research and development is research and development which is conducted by an organization, and which is not sponsored by Federal or non-Federal awards, contracts, or other agreements. Independent research and development shall be allocated its proportionate share of indirect costs on the same basis as the allocation of indirect costs to sponsored research and development. The cost of independent research and development, including their proportionate share of indirect costs, are unallowable.