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Direct vs Indirect Cost Matrix

There are costs associated with implementing a sponsored project that are program specific, and general costs incurred by the university for the administration of the program. For administrative and accounting purposes these costs are grouped into two categories - direct and indirect. Some costs, however, are not discretely direct or indirect and may appear in either category, depending on the circumstances.

General Criteria for the Treatment of Costs

This matrix indicates when a particular cost is normally charged directly or indirectly to sponsored agreements. This listing provides examples of costs most commonly associated with sponsored agreements. It is not intended to be all inclusive.

 
  Direct Costs (Charged to the sponsored agreement) Indirect costs or Facilities and Administrative costs (Not charged to the sponsored agreement)
  Salaries & Wages with Fringe Benefits Direct Costs (Charged to the sponsored agreement) Faculty, technicians, research associates and assistants (including graduate research assistants and other students performing scientfic or technical work), postdoctoral associates and other technical and programmatic personnel that are necessary to meet the goals of the project. Indirect costs or Facilities and Administrative costs (Not charged to the sponsored agreement) Administrative and clerical positions, such as secretaries, accountants, office personnel (including student workers), purchasing agents and buyers, administrative activities of directors and assistant and associate directors, executive assistants, and other administrators.
  Travel Direct Costs (Charged to the sponsored agreement) Required to carry out the objectives of the sponsored agreement Indirect costs or Facilities and Administrative costs (Not charged to the sponsored agreement) Related to administrative activities
  Supplies Direct Costs (Charged to the sponsored agreement)

Lab and scientific supplies

Chemicals/Radioactive material

Glassware

Field supplies

Compressed gases and liquids

Animals

Software

Rare and precious metals and nonprecious metals

Indirect costs or Facilities and Administrative costs (Not charged to the sponsored agreement)

Office supplies

Custodial supplies

Parts and supplies associated with repair and mantenance of general purpose equipment and facilities

Paper

Forms

Books and reference materials

  Information & Communication Direct Costs (Charged to the sponsored agreement)

Printing: normally indirect unless the specific requirements of a particular

project scope clearly indicates a need for a volume of costs beyond routine

Photocopy charges: normally indirect unless the specific requirements of a particular project scope clearly indicates a need for a volume of costs beyond routine

Telephone long distance (project specific)

Postage: normally indirect unless the specific requirements of a particular project scope clearly indicates a need for a volume of costs beyond routine. Example: mass mailing

Advertisement: recruitment of personnel approved for a specific project, recruit- ment of research subjects

Reprints and page charges

Photography

Indirect costs or Facilities and Administrative costs (Not charged to the sponsored agreement)

Printing

Photocopy charges

Telephone - basic service, installation, repair, and line charges (including ATS, WATS, and fax)

Cellular

Postage (including Federal Express, etc.)

Public relations

General Advertising

Dues/memberships ( other than those specifically required) in business, professional and technical organizations

Subscriptions

  Repaires & Maintenance & Operations Direct Costs (Charged to the sponsored agreement)

Repairs and maintenance (related to scientific and technical equipment)

Lease/rental of vehicles and other equipment

Lease/rental of off-campus facilities

Indirect costs or Facilities and Administrative costs (Not charged to the sponsored agreement)

Repairs and maintenance (facilities and general purpose equipment)

Utilites

  Miscellaneous Direct Costs (Charged to the sponsored agreement)

Participant expenses and student/trainee noncompensatory support (training grants)

Subject Payments

Subawards

Consultant's fees

Indirect costs or Facilities and Administrative costs (Not charged to the sponsored agreement)

Legal and financial services

Insurance

fines and penalties (including library fines)

  Equipment Direct Costs (Charged to the sponsored agreement)

Lab, scientific, and field noncapital

equipment

Technical and scientific capital equipment

Indirect costs or Facilities and Administrative costs (Not charged to the sponsored agreement)

General purpose noncapital equipment

(includes computer and electronic devices)

General purpose capital equipment