Defense Industrial Base: Industry's Investment in the Critical Technologies

Abstract

For many years, DOD has sponsored research and development (1) directly by issuing a contract or grant and (2) indirectly by allowing contractors to include IR and D/B and P in overhead costs. IR and D is research and development that is not specified under any government contract or grant. B and P costs are incurred in preparing, submitting, and supporting bids and proposals on potential contracts, including technical background work. In fiscal year 1990, DOD reported that 121 defense contractors spent a total of $7.3 billion on IR and D/B and P costs. The DOD report includes data on major defense contractors that had an annual auditable volume of costs incurred in excess of $40 million-these contractors provide the large majority of IR and D/B and P.

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Document Details

Document Type
Technical Report
Publication Date
Jan 01, 1992
Accession Number
ADA244834

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Sensors
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Biotechnology
  • Congress
  • Contractors
  • Contracts
  • Databases
  • Department Of Defense
  • Governments
  • Law
  • Materials
  • National Security
  • Procurement
  • Pulsed Power
  • Signal Processing
  • Signature Control
  • Weapon Systems
  • Weapons

Readers

  • Defense Financial Management and Audit.
  • Life Cycle Cost Analysis
  • Technical Research and Report Writing.