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Table 2. Research, Development, Test and Evaluation Categories (DOD 7000.14-R)<br />

Depending upon the type or purpose of a research and development transaction, an<br />

appropriate “color of money” must be used to satisfy financial management regulations.<br />

Procurement funds are used for items the DoD wishes to have produced, or for items<br />

already developed and commercially available for purchase.<br />

It is also apparent in both the 5000 series and FAR/DFARS documents that<br />

acquisition procedures and governance vary according to dollar size of transactions. The<br />

DODI 5000.2 prescribes Acquisition Categories (ACAT) per Table 3 below.<br />

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