In financial accounting and taxes, attributing expenses to the correct category isn’t just a tip or guideline; it’s a requirement when filing IRS forms, requesting grant funds, or reporting to ...

CU Boulder’s Federally-Negotiated Indirect Cost (F&A) Rate Agreement includes four types of activities. The activity types of organized research, instruction, and other sponsored activities are ...

What are Indirect (IDC or F&A) Costs? Federal Regulations define IDC as "Indirect costs are those that have been incurred for common or joint objectives and cannot be readily identified with a ...

Indirect costs (Facilities and Administrative (F&A) costs) are charged to externally sponsored awards, unless specifically prohibited by the funding agency. A percentage of indirect (F&A) costs ...

Indirect costs cannot be attributed to a particular project. Examples include utilities, facilities maintenance, library support and general departmental and university administration. These costs are ...

The indirect cost rate is a percentage of Modified Total Direct Costs negotiated and approved by the Department of Health and Human Services. This means that when proposals for grants and contracts ...

If the sponsor does not have a policy limiting Indirect Costs (IDC/F&A) and the Principal Investigator (PI) requests reduced IDC for a budget, CU Boulder requires an Indirect Cost Reduction or Waiver ...

If you work at a research institution receiving federal funding and are in possession of an internet connection, chances are you’ve been nervously following the legal and political battle over recent, ...

There are many inputs related to the production of goods and services, not to mention the associated production costs. These expenses can be divided into different categories. Direct costs and ...