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Research Development Test & Evaluation (RDT&E) Funding is used to pay the operating costs of dedicated activities engaged in the conduct of research, development, and test and evaluation efforts performed by a contractor and/or government organization. It’s used to develop equipment, material, or computer application software and its Development Test and Evaluation (DT&E) and Initial Operational Test and Evaluation (IOT&E).

Source: https://acqnotes.com/acqnote/careerfields/research-and-development-funding