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

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 ...