48 C.F.R. § 31.205-30 – Patent costs.

(a) The following patent costs are allowable to the extent that they are incurred as requirements of a Government contract (but see 31.205-33):
1. (1) Costs of preparing invention disclosures, reports, and other documents.
2. (2) Costs for searching the art to the extent necessary to make the invention disclosures.
3. (3) Other costs in connection with the filing and prosecution of a United States patent application where title or royalty-free license is to be conveyed to the Government.
(b) General counseling services relating to patent matters, such as advice on patent laws, regulations, clauses, and employee agreements, are allowable (but see 31.205-33).
(c) Other than those for general counseling services, patent costs not required by the contract are unallowable. (See also 31.205-37.)