IRAD (Independent R&D) reimbursement.

documentedgovernment_studyPrivate Aerospace Contractors

Contractor internal R&D recovered as allowable overhead/G&A across govt contracts; FAR 31.205-18, CAS 420, DFARS 231.205-18.

IRAD is contractor-initiated R&D not directed by any contract, recovered indirectly as an allowable overhead/G&A cost spread across government contracts rather than as a direct charge. FAR 31.205-18 and CAS 420 govern allocation; DFARS adds a 'potential interest to DoD' test and DTIC reporting for major contractors. Its diffuse line-item visibility is why it is cited as a possible funding conduit.

Connected entities

Grusch misappropriation / IREN route claim.HYPOTHESIS: covert funding & oversight-gap lattice.Private aerospace contractors.Waived-USAP / IRAD Funding-Evasion Mechanism.