[Code of Federal Regulations] [Title 48, Volume 5] [Revised as of October 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 48CFR731.773] [Page 42] TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM CHAPTER 7--AGENCY FOR INTERNATIONAL DEVELOPMENT PART 731_CONTRACT COST PRINCIPLES AND PROCEDURES--Table of Contents Subpart 731.7_Contracts With Nonprofit Organizations Sec. 731.773 Independent research and development costs. Pending establishment of Government-wide principles in Attachment B of OMB Circular A-122, USAID will apply the cost principles at FAR 31.205-18 for independent research and development costs.