### Question
How is the "independent research and development costs" defined?


### Answer
The term **independent research and development costs** is defined in *10 U.S.C. § 4067* as follows -

> given the term in section 31.205-18 of title 48, Code of Federal Regulations.

#### Citation:
  - *10 U.S.C. § 4067*
  - Heading: **Subtitle A-General Military Law > PART V-ACQUISITION > Subpart E-Research and Engineering > CHAPTER 303-RESEARCH AND ENGINEERING ACTIVITIES > SUBCHAPTER I-GENERAL**

