They may be. The Bayh-Dole Act (BDA) of 1980 forms the foundation of ownership rights of intellectual property arising from Federal Government funded research.  However, BDA is largely misunderstood by the various Government Agencies as well as the Government auditors. Federal Acquisition Regulation (FAR) 31.205-30 states that “patent costs are only allowable if required” by [...]

Are Patent Costs Unallowable in F&A Rates & Indirect Cost Rate Agreements? They may be. The Bayh-Dole Act (BDA) of 1980 forms the foundation of ownership rights of intellectual property arising from Federal Government funded research. However, BDA is largely misunderstood by the various Government Agencies as well as the Government auditors. Federal Acquisition Regulation [...]