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Research Accounting

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.


 Last Modified 11/8/16