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Research & Development (R&D) Activity
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  • Reference

    Definitions of Research and Development: An Annotated Compilation of Official Sources | III. Federal and State Government R&D

    Description

    The Federal Acquisitions Regulations (FAR) were established to codify uniform policies for the acquisition of supplies and services by executive agencies. Basic research is defined in FAR Part 2–Definitions of Words and Terms, subpart 2.101 “Definitions.” Applied research and development are defi...

  • Reference

    Definitions of Research and Development: An Annotated Compilation of Official Sources | II. U.S. Business Enterprise R&D

    Notes

    Topic 730 covers R&D expense or R&D costs funded by the reporting entity. Accounting for the costs of R&D activities conducted for others under a contractual arrangement is part of accounting for contracts in general (see, for example, Topic 606). See also paragraphs 25-8 to 25-10 under 730-20-25...