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
• Postage¹
• Telephone¹
  Equipment
  Data Lines
  Recurring Installation and Maintenance
• Memberships/Subscriptions¹
• 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.