Department of Defense Research, Development, Test, and Evaluation (RDT&E): Appropriations Structure [Updated October 7, 2020] [open pdf - 2MB]
From the Document: "The Department of Defense (DOD) conducts research, development, testing, and evaluation (RDT&E) in support of its mission requirements. The work funded by these appropriations plays a central role in the nation's security and an important role in U.S. global leadership in science and technology. DOD alone accounts for 41.4% of all federal R&D [research and development] appropriations ($64.5 billion of $156.0 billion in FY2020). In its annual congressional budget requests, DOD presents its RDT&E requests by organization and by its own unique taxonomy aligned to the character of the work to be performed. More than 97% of DOD RDT&E funding is provided under Title IV of the annual defense appropriations act. These funds are appropriated for RDT&E in the Army, Navy, Air Force, a Defense-wide RDT&E account, and the Director of Operational Test and Evaluation. RDT&E funding is also provided for the Defense Health Program in Title VI; the Chemical Agents and Munitions Destruction Program in Title VI; and previously the National Defense Sealift Fund in Title V, though the President's FY2020 budget does not request RDT&E funds for this purpose."
CRS Report for Congress, R44711
Congressional Research Service: https://crsreports.congress.gov/