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 ...

This procedural statement governs the consistent treatment of the allocation of direct costs and indirect (F&A) costs charged to federal and non-federal grants, contracts, and other sponsored programs ...

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 ...

Direct and indirect costs are accounting concepts that help you separate expenditures that fluctuate, relative to how much business you transact, and costs that stay mostly the same, whether you sell ...