Welcome back to the Cost Corner, where we provide practical insight into the complex cost and pricing requirements that apply to Government contractors. This is the second article in a multi-part ...

Federal regulations require that similar costs be treated consistently as either direct costs or indirect costs, in like circumstances. This regulation imposes a requirement on the University to ...

This instruction identifies specific items of costs that are either allowable or unallowable on sponsored accounts and specifies which allowable costs are treated as direct costs and which are treated ...

Indirect costs, also known as facilities and administrative (F&A) costs or overhead, are expenses incurred by an organization in support of its overall operations that cannot be easily attributed to a ...

The burden rate can help you target profitability by exploring the relationship between direct and indirect costs. Many, or all, of the products featured on this page are from our advertising partners ...

What are cost transfers and why do we monitor them so closely? A Cost Transfer is the transfer of an expenditure, or cost, that initially posted to one project or account and is then transferred to ...