(a) The basic unit for the identification and accumulation of Independent Research and Development (IR&D;) and Bid and Proposal (B&P;) costs shall be the individual IR&D; or B&P; project.
(b) The IR&D; and B&P; project costs shall consist of all allocable costs, except business unit general and administrative expenses.
(c) The IR&D; and B&P; cost pools consist of all IR&D; and B&P; project costs and other allocable costs, except business unit general and administrative expenses.
(d) The IR&D; and B&P; cost pools of a home office shall be allocated to segments on the basis of the beneficial or causal relationship between the IR&D; and B&P; costs and the segments reporting to that home office.
(e) The IR&D; and B&P; cost pools of a business unit shall be allocated to the final cost objectives of that business unit on the basis of the beneficial or causal relationship between the IR&D; and B&P; costs and the final cost objectives.
(f)(1) The B&P; costs incurred in a cost accounting period shall not be assigned to any other cost accounting period.
(1) The B&P; costs incurred in a cost accounting period shall not be assigned to any other cost accounting period.
(2) The IR&D; costs incurred in a cost accounting period shall not be assigned to any other cost accounting period, except as may be permitted pursuant to provisions of existing laws, regulations, and other controlling factors.