This section is intended to provide broad definitions for the types of costs that can be appropriately charged to sponsored projects. These costs can be categorized in two ways: direct costs or indirect costs. Indirect costs are often referred to as “facilities and administrative” (F&A) costs, or “overhead.” It is important to recognize that indirect costs are real costs to the University. Cost sharing may be required on certain sponsored projects and can appear as both direct and indirect costs.

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