General Criteria for the Treatment of Costs



F&A vs. Direct: What Kind of Cost is This?

This matrix indicates when a particular cost is normally charged directly or indirectly to sponsored agreements under “like” circumstances.

This listing provides examples of costs most commonly associated with sponsored agreements. It is not intended to be inclusive of all sub-objects available in the Advantage accounting system or in FIN 430–01, “Overall Expenditure Coding Structure.” D

|  |Direct Costs |Facilities & Administrative Costs |

| |(Charged to the sponsored agreement) |(Not charged to the sponsored agreement) |

|Salaries and Wages/Fringe|Faculty, technicians, research associates and assistants |Administrative and clerical positions, such as secretaries,|

|Benefits |(including graduate research assistants and other students|accountants, office personnel (including student workers), |

| |performing scientific or technical work), postdoctoral |purchasing agents and buyers, administrative activities of |

| |associates and other technical and programmatic personnel |directors and assistant and associate directors, executive |

| |that are necessary to meet the goals of the project. |assistants, and other administrators. |

|Services |Consultant’s fees |Legal and financial services |

| |Printing directly associated with the scope of work |Insurance |

| |Reprints and page charges |Printing |

| |Photography |Photocopy charges |

| |Photocopy charges directly associated with the scope of |Recruitment advertising |

| |work |Repairs and maintenance (facilities and general purpose |

| |Repairs and maintenance (related to scientific and |equipment) |

| |technical equipment) |EDP services |

| | |Freight |

|Supplies |Lab and scientific supplies |Office supplies |

| |Chemicals |Custodial supplies |

| |Glassware |Parts and supplies associated with repair and maintenance |

| |Field supplies |of general purpose equipment and facilities |

| |Compressed gases and liquids |Paper |

| |Radioactive material |Forms |

| |Software |Books and reference materials |

| |Rare and precious metals and nonprecious metals | |

| |Animals | |

|Travel |Required to carry out the objectives of the sponsored |Related to administrative activities |

| |agreement | |

|Other Operations |Telephone (including fax) toll charges |Postage (including Federal Express, etc.) |

| |Lab, scientific, and field noncapital equipment |Telephone—basic service, installation, repair, and line |

| |Lease/rental of vehicles and other equipment |charges (including ATS, WATS, and fax) |

| |Lease/rental of off-campus facilities |General purpose noncapital equipment |

| | |Utilities |

|Other |Participant expenses and student/trainee noncompensatory |Dues/memberships (other than those specifically required) |

| |support (training grants), subject pay, sub-agreements |in business, professional and technical organizations and |

| |Consortia fees |subscriptions |

| |Technical and scientific capital equipment |General purpose capital equipment |

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