Code of Federal Regulations Title 32. National Defense § 32.37.530 What criteria do I use in deciding whether to accept a recipient's cost sharing?

(1) Costs that are authorized by Federal statute to be used for cost sharing;  or

(2) Independent research and development (IR & D) costs, as described at 32 CFR 34.13(a)(5)(ii), that meet all of the criteria in paragraphs (a) through (e) of this section. IR & D is acceptable as cost sharing, even though it may be reimbursed by the Government through other awards. It is standard business practice for all for-profit firms, including commercial firms, to recover their research and development (R & D) costs (which for Federal procurement contracts is recovered as IR & D) through prices charged to their customers. Thus, the cost principles at 48 CFR part 31 allow a for-profit firm that has expenditure-based, Federal procurement contracts to recover through those procurement contracts the allocable portion of its R & D costs associated with a technology investment agreement.