Accession Number:

ADA244834

Title:

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

Descriptive Note:

Corporate Author:

GENERAL ACCOUNTING OFFICE WASHINGTON DC NATIONAL SECURITY AND INTERNATIONAL AFFAIRS DIV

Personal Author(s):

Report Date:

1992-01-01

Pagination or Media Count:

13.0

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 DB 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 DB 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 DB and P.

Subject Categories:

  • Administration and Management

Distribution Statement:

APPROVED FOR PUBLIC RELEASE