7a purpose this section establishes definitions policy and criteria to be used in specifying classifying the programs financial content of rdte a appropriation da budget defining related appropriations within b term research development is intended broadly include work performed by government agency or private individuals organizations under contractual grant arrangement with it includes r&d all fields including physical sciences engineering systematic study directed toward fuller scientific knowledge understanding subject studied use gained from for production useful materials devices systems methods design prototypes processes rdt&e are normally available obligation 2 years example 1 october 2003 30 september 2005 c general guidance cost coverage will determined set forth herein which based on principle that effort should funded so can