[Code of Federal Regulations] [Title 32, Volume 1] [Revised as of January 1, 2008] From the U.S. Government Printing Office via GPO Access [CITE: 32CFR37.545] [Page 212] TITLE 32--NATIONAL DEFENSE CHAPTER I--OFFICE OF THE SECRETARY OF DEFENSE PART 37_TECHNOLOGY INVESTMENT AGREEMENTS--Table of Contents Subpart E_Pre-Award Business Evaluation Sec. 37.545 May I accept costs of prior research as cost sharing? No, you may not count any participant's costs of prior research as a cost sharing contribution. Only the additional resources that the recipient will provide to carry out the current project (which may include pre-award costs for the current project, as described in Sec. 37.830) are to be counted.