Types of Costs

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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