As Pentagon acquisition chief Frank Kendall seeks to improve the Defense Department's independent research and development process, one program that seems to illustrate his concerns remains unresolved. In April, Kendall rolled out Better Buying Power 3.0, the latest iteration of his acquisition-reform efforts. As part of that initiative, he proposed making significant changes to the way the Pentagon treats the allowability of IRAD costs, also known as IR&D. His proposal appears to address what has now become a contentious issue...