Charging of Direct and Indirect Costs



DIRECT AND FACILITIES AND ADMINISTRATIVE (F & A OR INDIRECT)COST REFERENCE TABLE6000 Salaries and WagesAccount Code - TitleAllowableNormal TreatmentComments/Reference6010 - Faculty Salaries - RegularYesDirectUniform Guidance 200.4306015 - Faculty Productivity CompensationYesDirectUniform Guidance 200.4306025 – Faculty Salaries – Admin/SOMYesF & AUniform Guidance 200.4306050 - Administrative SalariesYesF & AUniform Guidance 200.430, 200.413(c); post docs ok to direct charge6110 - Non-exempt SalariesYesF & AUniform Guidance 200.430, 200.413(c); lab techs ok to direct charge6120 – Non-exempt Salaries-OvertimeYes?Follows regular salary charge6199 - Capitalized Salaries--Does not apply6210 - Fellowships & Graduate AssistantsYesDirectUniform Guidance 200.4306211 - Special PayYesDirectUniform Guidance 200.4306260 - Residents Pay – TaxableYesDirectUniform Guidance 200.4306310 - Student EmploymentYesDirectUniform Guidance 200.4306320 - Student Employment - OvertimeYes?Follows regular salary charge6360 - Supplemental PayYesDirectUniform Guidance 200.4306510 - PIP Pay to PhysiciansYesDirectUniform Guidance 200.4306520 - Nonpayroll Personal ServicesYesDirectUniform Guidance 200.4306540 - Other Nonpayroll PaymentsYesDirectUniform Guidance 200.4306601-6710 - Employee BenefitsYesDirectUniform Guidance 200.431; same treatment as related salary7001 CommunicationsAccount Code - TitleAllowableNormal TreatmentComments/Reference7002 - Answering ServiceYesF & AUniform Guidance Appendix III B.47003 - Base ServiceYesF & AUniform Guidance Appendix III B.47004 - Cable TVYesF & AUniform Guidance Appendix III B.47005 - Long DistanceYesF & A Uniform Guidance Appendix III B.47006 - Other Communications (Cellular)YesF & AUniform Guidance Appendix III B.47007 – PagersYesF & AUniform Guidance Appendix III B.47008 – PostageYesF & AUniform Guidance 200.4217009 - Telephone EquipmentYesF & A7010 - Telephone Service CallsYesF & A7011 - Radio/TV Broadcast FeesYesDirectUniform Guidance 200.4217050 External Printing & PublishingAccount Code - TitleAllowableNormal TreatmentComments/Reference?7051 – AdvertisingYesDirectUniform Guidance 200.421(b); allowable only if specific to project and required for performance of a Federal award ?7052 – BindingYesDirectUniform Guidance 200.461?7053 - Copying (External Vendor)YesDirectUniform Guidance 200.461?7054 - Printing (External Vendor)YesDirectUniform Guidance 200.4617055 – PhotographyYesDirectUniform Guidance 200.4617056 - Other External Printing, PublishingYesDirectUniform Guidance 200.4617100 InsuranceAccount Code - TitleAllowableNormal TreatmentComments/Reference7101 - Auto InsuranceYesF & AUniform Guidance 200.4477105 - Malpractice InsuranceYesF & AUniform Guidance 200.447(b)(6); allowable only for human subject grants7106 - Property InsuranceYesF & AUniform Guidance 200.447(b)7107 - Public Liability InsuranceYesF & AUniform Guidance 200.447(b)7108 - Other InsuranceYesF & AUniform Guidance 200.447(b)?7150 UtilitiesAccount Code - TitleAllowableNormal TreatmentComments/Reference7151 - Chilled Water & SteamYesF & AUniform Guidance 200.4527152 - ElectricityYesF & AUniform Guidance 200.4527153 - Electricity Pass-throughYesF & AUniform Guidance 200.4527154 - Water, Gas & SewerYesF & AUniform Guidance 200.4527200 Rentals & LeasingAccount Code - TitleAllowableNormal TreatmentComments/Reference7201 - Facilities Rental/LeasingYesF & AUniform Guidance 200.4657202 - Special Purpose Furniture & Equipment Rental/LeasingYesDirectUniform Guidance 200.465; 200.89 for definition of special purpose equipment7203 - Software Rental/LeasingYesDirect?7204 - Other Rental/LeasingYesDirect?7205 - General Purpose Furniture & Equipment Rental/LeasingYesF & AUniform Guidance 200.465; 200.48 for definition of general purpose equipment7250 Repairs and MaintenanceAccount Code - TitleAllowableNormal TreatmentComments/Reference?7251 - Building & Grounds Repairs & Maintenance YesF & AUniform Guidance 200.452; allowable only if the cost incurred is to keep the property in an efficient operating condition and neither adds to the permanent value of the property nor appreciably prolongs its intended life7252 - Equipment Repairs & MaintenanceYesF & AUniform Guidance 200.452; 200.89 for definition of special purpose equipment7253 - Vehicle Repairs & MaintenanceYesF & ASame as 72517300 Contracted ServicesAccount Code - TitleAllowableNormal TreatmentComments/Reference7301 - Accounting and AuditingYesF & AUniform Guidance 200.425; exceptions in 200.4357302 - Architectural & EngineeringYesF & AUniform Guidance 200.4627303 - Data ProcessingYesF & AUniform Guidance 200.4597304 - Educational (Honoraria)YesDirectUniform Guidance 200.4327305 - Hazardous Waste DisposalYesDirectUniform Guidance 200.4597306 - Non-hazardous Waste Disposal YesF & AUniform Guidance 200.4597307 - Investment ManagementYesF & AUniform Guidance 200.442(c)7308 - JanitorialYesF & AUniform Guidance 200.4527309 - LegalYesF & AUniform Guidance 200.4597310 - Management ConsultingYesF & AUniform Guidance 200.4597315 - Other Contracted ServicesYesF & AUniform Guidance 200.4597316 - Marketing ServicesNo-Uniform Guidance 200.467; potentially allowable if criteria in 200.421 met7323-7326, 7329-7330 - Grant SubcontractsYesDirectUniform Guidance 200.4597327 - LaundryYesF & AUniform Guidance 200.4597328 – Construction ExpenseYesF & AUniform Guidance 200.4627311 Medical, Clinical and Research Contracted ServicesAccount Code - TitleAllowableNormal TreatmentComments/Reference7312 - Lab Services FeesYesDirectUniform Guidance 200.4597313 - Radiology Services FeesYesDirectUniform Guidance 200.4597314 - Other Medical, Clinical & Research FeesYesDirectUniform Guidance 200.4597317 Maintenance ContractsAccount Code - TitleAllowableNormal TreatmentComments/Reference?7318 - Computer Hardware Maintenance ContractsYesF & AUniform Guidance 200.452; allowable only if the cost incurred is to keep the property in an efficient operating condition and neither adds to the permanent value of the property nor appreciably prolongs its intended life7319 - Computer Software Maintenance ContractsYesF & ASame as above7320 - Office Equipment Maintenance ContractsYesF & A Same as above7321 - Medical Equipment Maintenance ContractsYesF & ASame as above7322 - Other Equipment Maintenance ContractsYesF & ASame as above - see Uniform Guidance 200.89 for definition of special purpose equipment7350 Other Operating ExpenseAccount Code - TitleAllowableNormal TreatmentComments/Reference7353 - Bad Debt ExpenseNo-Uniform Guidance 200.4267354 - Bank Service ChargesYesF&A?7355 - Patient ParkingYesDirectUniform Guidance 200.456; specific to project (parking for study participants)7356 - Participant StipendsYesDirectUniform Guidance 200.456; specific to project7357 - Support to Other OrganizationsNo-Uniform Guidance 200.434 7358 - TaxesYesF & AUniform Guidance 200.4707359 - Vehicle Licensing FeesYesF & AUniform Guidance 200.4707360 - Cash Over/ShortNo-Uniform Guidance 200.4517361 - Award ExpenseYesF & A7362 - Professional Dues, Fees & MembershipsYesF & AUniform Guidance 200.454; country clubs, social clubs and dining clubs unallowable7363 - Subscriptions, Books & PublicationsYesF & AUniform Guidance 200.4547364 – EntertainmentNo-Uniform Guidance 200.4387365 - Conference Registration and Training FeesYesDirectUniform Guidance 200.432 and 200.4727366 - Interest ExpenseYesF & AUniform Guidance 200.449(b); allowable only if specific criteria are met7369 - Activity FeesNo-Uniform Guidance 200.4697375 - Game GuaranteesNo-Uniform Guidance 200.4697376 - On Campus Room & BoardYesDirectSpecific to project7378 - Capitalized InterestYesF & AUniform Guidance 200.449 (b); allowable only if specific criteria are met7380 - Asset Retirement Obligation AccretionYesF & A7390 - Other Operating ExpensesYesDirectSpecific to project7370 Food Cost and CateringAccount Code - TitleAllowableNormal TreatmentComments/Reference7371 - Food Costs - Board (Dorms only) No-Uniform Guidance 200.4387372 - FC/C - University Food ServiceNo-Uniform Guidance 200.4387373 - FC/C - OtherNo-Uniform Guidance 200.4387374 - Business MealsYesDirectUniform Guidance 200.4327400 Internal Services ExpenseAccount Code - TitleAllowableNormal TreatmentComments/Reference7401 - Animal Quarters ChargesYesDirectUniform Guidance 200.4687406 - Auto Fleet GasolineYesDirectUniform Guidance 200.4687407 - Auto Fleet RentalsYesDirectUniform Guidance 200.4687410 - Media Services ChargesYesDirectUniform Guidance 200.4687416 - Computer Center SuppliesYesDirectUniform Guidance 200.4687417 - Computer Center ServicesYesDirectUniform Guidance 200.4687418 - Computer Center MaintenanceYesDirectUniform Guidance 200.4687426 - Environmental Services LaborYesF & AUniform Guidance 200.452 and Appendix III B.47427 - Environmental Services SuppliesYesF & AUniform Guidance 200.452 and Appendix III B.47428 - Environmental Services MovingYesF & AUniform Guidance 200.452 and Appendix III B.47431 - Mail Center PostageYesF & AUniform Guidance 200.421 and Appendix III B.6(b)27432 - Mail Center ServicesYesF & AUniform Guidance 200.421 and Appendix III B.6(b)27436 - Plant Labor & MaterialsYesDirectUniform Guidance 200.4627437 - Plant ElectricityYesF & AUniform Guidance 200.452 and Appendix III B.47438 - Plant OtherYesF & AUniform Guidance 200.452 and Appendix III B.47439 - Plant Heating, Steam, CWYesF & AUniform Guidance 200.452 and Appendix III B.4Account Code - TitleAllowableNormal TreatmentComments/Reference7441 - Print/Duplicating SuppliesYesDirectUniform Guidance 200.4537442 - Print/Duplicating ServicesYesDirectUniform Guidance 200.4617443 – Print/Duplicating XeroxYesF & AUniform Guidance 200.4617445 - Campus SecurityYesF & AUniform Guidance 200.457 and Appendix III B.47448 - Pers Computers & SuppliesYesDirectUniform Guidance 200.453(c)7451 - Telephone LaborYesF & AUniform Guidance Appendix III B.47452 - Telephone Base ServiceYesF & AUniform Guidance Appendix III B.47453 - Telephone Long DistanceYes F & AUniform Guidance Appendix III B.47454 - Telephone EquipmentYesF & AUniform Guidance Appendix III B.47455 - Telephone Voice MailYesF & AUniform Guidance Appendix III B.47456 - Telephone Frame RelayYesF & AUniform Guidance Appendix III B.47457 - Telephone Cellular ServiceYesF & AUniform Guidance Appendix III B.47458 - Telephone 800 ServiceYesF & AUniform Guidance Appendix III B.47460 - E-storage ChargesYesF & AUniform Guidance Appendix III B.5(a)7465 - Shuttle ServiceYesF & AUniform Guidance Appendix III B.47470 - Billing ServicesYesDirectUniform Guidance 200.4687475 - Other Internal ServiceYesDirectUniform Guidance 200.4687476 - Campaign Resources--Does not apply - only assessed on gifts7480 - IRB Review ChargesYesF & AUniform Guidance 200.4687485 - Osteoporosis Testing ChargesYesDirectUniform Guidance 200.4687486 - Flow Cytometry ChargesYesDirectUniform Guidance 200.4687600 Supplies and MaterialsAccount Code - TitleAllowableNormal TreatmentComments/Reference7601 - Uniforms YesF & AUniform Guidance 200.4537602 - Computer Software YesDirectUniform Guidance 200.453(c)7606 - Athletic SuppliesYesDirectUniform Guidance 200.4537607 - Computer Supplies/AccessoriesYesDirectUniform Guidance 200.453(c)7610 - Automotive SuppliesYesF & AUniform Guidance 200.4537620 - Household & InstitutionalYesF & AUniform Guidance 200.453 and Appendix III B.47625 - Maintenance Supplies YesF & AUniform Guidance 200.4537627 - Maintenance ToolsYesF & AUniform Guidance 200.4537635 - Medical and Clinical SuppliesYesDirectUniform Guidance 200.4537640 - Miscellaneous SuppliesYesDirectUniform Guidance 200.4537645 - Instructional SuppliesYesDirectUniform Guidance 200.453; training grants7650 - Office SuppliesYesF & AUniform Guidance 200.453 and Appendix III B.67655 - Research and Lab SuppliesYesDirectUniform Guidance 200.4537665 - Merchandise for ResaleYesDirectUniform Guidance 200.4537670 - Pharmaceutical SuppliesYesDirectUniform Guidance 200.4537680 - Audio-Visual SuppliesYesDirectUniform Guidance 200.4537604 Non-capitalized EquipmentAccount Code - TitleAllowableNormal TreatmentComments/Reference7603 - Computer EquipmentYesDirectUniform Guidance 200.453(c)?7605 - Automotive EquipmentYesF & AUniform Guidance 200.453, 200.48 for definition of general purpose equipment7615 - Furniture, Fixtures & Office EquipmentYesF & AUniform Guidance 200.453, 200.48 for definition of general purpose equipment7626 - Maintenance EquipmentYesF & AUniform Guidance 200.453, 200.48 for definition of general purpose equipment7630 - Medical & Clinical EquipmentYesDirectUniform Guidance 200.453, 200.89 for definition of special purpose equipment7660 - Research & Lab EquipmentYesDirectUniform Guidance 200.453, 200.89 for definition of special purpose equipment7675 - Audio-visual EquipmentYesF & AUniform Guidance 200.453, 200.48 for definition of general purpose equipment?7676 - Other Non-capital EquipmentYes F & AUniform Guidance 200.453, 200.48 for definition of general purpose equipment?7690 Hazardous/Controlled SubstancesAccount Code - TitleAllowableNormal TreatmentComments/Reference7691 - AnimalsYesDirectUniform Guidance 200.453 7692 - Controlled SubstancesYesDirectUniform Guidance 200.4537693 - Hazardous ChemicalsYesDirectUniform Guidance 200.4537694 - Radioactive MaterialsYesDirectUniform Guidance 200.4537800 Travel and TransportationAccount Code - TitleAllowableNormal TreatmentComments/Reference7801 - Vehicle RentalYesDirectUniform Guidance 200.4747802 - Vehicle Rental - RecruitingYesDirectUniform Guidance 200.4637806 - Domestic AirfareYesDirectUniform Guidance 200.4747807 - Foreign AirfareYesDirectUniform Guidance 200.4747808 - Airfare - RecruitingYesDirectUniform Guidance 200.4637816 - Domestic LodgingYesDirectUniform Guidance 200.4747817 - Foreign LodgingYesDirectUniform Guidance 200.4747818 - Lodging - RecruitingYesDirectUniform Guidance 200.4637821 - Meals - Domestic TravelYesDirectUniform Guidance 200.4747822 - Meals - Foreign TravelYesDirectUniform Guidance 200.4747823 - Meals - RecruitingYesDirectUniform Guidance 200.4637825 - Mileage AllowanceYesDirectUniform Guidance 200.4747826 - Mileage Allowance - RecruitingYesDirectUniform Guidance 200.4637830 - Miscellaneous TravelYesDirectUniform Guidance 200.4747831 – Misc. Travel Expense - RecruitingYesDirectUniform Guidance 200.4637835 - Relocation & Moving ExpenseYesF & AUniform Guidance 200.464; allowable only if specific criteria are met7900 Capital ExpendituresAccount Code - TitleAllowableNormal TreatmentComments/Reference7910 - Land and ImprovementsNo-Uniform Guidance 200.439(b)(3)7920 - Buildings and ImprovementsNo-Uniform Guidance 200.439(b)(3)7930 Furniture, Fixtures and Equipment(FFE)Account Code - TitleAllowableNormal TreatmentComments/Reference7931 - FFE - Data ProcessingYesDirectUniform Guidance 200.4397932 - FFE - Residence & DiningYesF & AUniform Guidance 200.4397933 - FFE - MedicalYesDirectUniform Guidance 200.4397934 - FFE - OfficeYesF & AUniform Guidance 200.4397935 - FFE - TransportationYesF & AUniform Guidance 200.4397936 - FFE - OtherYesF & AUniform Guidance 200.4397939 - FFE - Financed EquipmentYesF & AUniform Guidance 200.4397947 - FFE - Capital Equipment Contra--Does not apply7940 Library PropertyAccount Code - TitleAllowableNormal TreatmentComments/Reference7941 - Library Property - BooksYesF & AUniform Guidance Appendix III B.87942 - Library Property - Films & AudiovisualsYesF & AUniform Guidance Appendix III B.87943 - Library Property - PeriodicalsYesF & AUniform Guidance Appendix III B.87944 - Library Property - PublicationsYesF & AUniform Guidance Appendix III B.87945 - Library Property Electronic ResourcesYesF & AUniform Guidance Appendix III B.87946 - Library Property -– MicroformsYesF & AUniform Guidance Appendix III B.8? ................
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