This response is based on the information provided. We suggest you discuss with your contracting team, program manager and/or legal department as appropriate.
Since your question is very vague, I would suggest you take a look at DODI 3204.01 which was changed in July 2020. Section b states: b. It is DoD policy that:
(1) Pursuant to subpart 31.205-18 of Reference (d) and subparts 231.205-18 and 242.771 of Reference (e), IR&D costs incurred in performing activities in accordance with paragraph 3a of this instruction will be allowable as indirect expenses on covered contracts to the extent they are allocable and reasonable, and not otherwise unallowable by law or regulation.
You should also review FAR Subpart 31.205-18 and subparts 231.205-18 and 242.771.