Typical Direct and Indirect Costs
Direct Costs
- Salaries & Wages/Fringe Benefits
Faculty, Technicians, Scientists, Research Assistants, Post-doctoral Associates, Other Programmatic Personnel (Necessary to accomplish the scope of work of the project)
- Computers & Software,
Scientific and Technical
- Long Distance Telephone Charges
- Equipment, Scientific and Technical
- Maintenance Agreements
Related to Scientific and Technical Equipment
- Participant Support Expenses
- Patient Care Costs
- Animal Care/Vivarium
- Consultant/Professional Services
- Subcontracts
- Human Subject Fees
- Travel
- Materials
Lab Supplies
Chemicals
Medical Supplies
- Tuition/Stipends
Note:
Costs normally charged as indirect are charged direct when:
-
There is a functional difference in the work performed by individuals in the same job classification
-
Size, nature and complexity goes beyond normal departmental support. Examples: center awards, clinical trials and multi- disciplinary awards
-
The cost is incurred for the sole benefit of a grant (e.g., mailing a progress report to a sponsor)
-
An approved CAS 502 Exception Form must be on file in the Office of Contracts & Grants along with a copy of the sponsor approved budget that thoroughly documents the circumstance for which typical indirect costs are being charged as direct costs.
Indirect Costs
- Salaries & Wages/Fringe Benefits¹
Clerical and administrative positions such as: Secretaries, Executive Assistants, Research Coordinators, Office Personnel, Fiscal Officers, Accountants, Directors and Vice Presidents
- Office Supplies¹
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Equipment
Data Lines
Recurring Installation and Maintenance
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- Equipment - General Purpose¹
Office PCs
- Software - General Purpose¹
Microsoft Office Products
Adobe
- Maintenance Agreements
Janitorial Services
Sanitation Services
Repair & Maintenance (buildings, grounds, equipment, remodeling, etc.)
- Utilities
- Recruitment Travel
Note:
Costs listed in "Direct" become indirect when they are for general institutional purposes or support multiple project/activities, and they cannot be identified with relative ease and with a high degree of accuracy with those projects/ activities.
Direct Costs
- Salaries & Wages/Fringe Benefits
Faculty, Technicians, Scientists, Research Assistants, Post-doctoral Associates, Other Programmatic Personnel (Necessary to accomplish the scope of work of the project) - Computers & Software,
Scientific and Technical - Long Distance Telephone Charges
- Equipment, Scientific and Technical
- Maintenance Agreements
Related to Scientific and Technical Equipment - Participant Support Expenses
- Patient Care Costs
- Animal Care/Vivarium
- Consultant/Professional Services
- Subcontracts
- Human Subject Fees
- Travel
- Materials
Lab Supplies
Chemicals
Medical Supplies - Tuition/Stipends
Note:
Costs normally charged as indirect are charged direct when:
-
There is a functional difference in the work performed by individuals in the same job classification
-
Size, nature and complexity goes beyond normal departmental support. Examples: center awards, clinical trials and multi- disciplinary awards
-
The cost is incurred for the sole benefit of a grant (e.g., mailing a progress report to a sponsor)
-
An approved CAS 502 Exception Form must be on file in the Office of Contracts & Grants along with a copy of the sponsor approved budget that thoroughly documents the circumstance for which typical indirect costs are being charged as direct costs.
Indirect Costs
- Salaries & Wages/Fringe Benefits¹
Clerical and administrative positions such as: Secretaries, Executive Assistants, Research Coordinators, Office Personnel, Fiscal Officers, Accountants, Directors and Vice Presidents - Office Supplies¹
- ±Ê´Ç²õ³Ù²¹²µ±ð¹
- °Õ±ð±ô±ð±è³ó´Ç²Ô±ð¹
Equipment
Data Lines
Recurring Installation and Maintenance - ²Ñ±ð³¾²ú±ð°ù²õ³ó¾±±è²õ/³§³Ü²ú²õ³¦°ù¾±±è³Ù¾±´Ç²Ô²õ¹
- Equipment - General Purpose¹
Office PCs - Software - General Purpose¹
Microsoft Office Products
Adobe - Maintenance Agreements
Janitorial Services
Sanitation Services
Repair & Maintenance (buildings, grounds, equipment, remodeling, etc.) - Utilities
- Recruitment Travel
Note:
Costs listed in "Direct" become indirect when they are for general institutional purposes or support multiple project/activities, and they cannot be identified with relative ease and with a high degree of accuracy with those projects/ activities.