Federal Circuit Clarifies the Definition of IR&D Costs
March 29, 2010
The U.S. Court of Appeals for the Federal Circuit recently issued a long-awaited decision clarifying the classification of costs as Independent Research and Development (IR&D). ATK Thiokol, Inc. v. United States, No. 2009-5036 (Fed. Cir. Mar. 19, 2010).
In ATK, the contractor (now known as ATK Launch Systems) funded an upgrade of one of its advanced “strap on” rocket motors in the…