| Cost
|
Description
|
Type
|
| Advertising |
Advertising, brochures, and displays. |
Unallowable |
| Alcoholic Beverages | Alcoholic beverages are unallowable as a
direct or indirect cost.
| Unallowable
|
| Bad Debts | Losses from uncollectible
accounts, collection costs and related legal
costs.
| Unallowable
|
| Books, Journals,
and Subscriptions | Books, journals and
subscriptions to professional and technical>
publications.
| Direct – books, journals, and
subscriptions specifically related to a
contract.
Indirect – books, journals, and
subscriptions that benefit research in
general or the researcher in general.
|
| Charitable
Expenses | Charitable Expenses
| Unallowable
|
| Consultant | An individual hired to
perform professional, short- term services.
| Direct – if specifically related to
a contract Otherwise, indirect.
|
| Delivery | Service
Overnight delivery service or special shipping services, other than routine
postage costs.
| Direct –
shipping of samples, receiving goods
for contract use or other delivery of items directly related to the contract
work.
Indirect –
submitting proposals or other
administrative purposes.
|
| Depreciation | The cost of
an asset (building or equipment) spread
over the asset’s useful life.
| Indirect
|
| Donations
and Contributions | Includes gifts, memorials and purchase of tables.
| Unallowable
|
| Entertainment | Amusement, social
activities, and related costs (tickets, meals, lodging, and gratuities).
| Unallowable
|
| Equipment | Tangible personal property with a useful life
of more than two years and a unit cost greater than or equal to $5,000.
| Direct
– if specifically
related to a contract. Otherwise,
indirect.
|
| Federal
Corporate Tax | Federal Income Tax
| Unallowable
|
| Fines
and Penalties | Costs resulting from violations of laws and
regulations.
| Unallowable unless directly related to
compliance with specific provisions of the contract.
|
| Fringe
Benefits | Medical Insurance, Dental Insurance, Workers'
Compensation, FUTA, SUI/DI ER Expense, SS Tax ER Portion, Med Tax ER Portion,
PTO, Holiday Pay
| Indirect
|
| Goods
or Services for Personal Use by Employees | Items or services
are providing direct personal benefit to employees.
| Unallowable
|
| Insurance | Insurance coverage for normal business
purposes, whether provided by an external company or through a self-insurance program.
| Direct – if specifically related to
the contract. Otherwise, indirect.
|
| Interest | Interest payments on
business loans, credit card balances, or other business debt.
| Unallowable
|
| Investment Management | Costs of investment counsel.
| Unallowable
|
| Legal Costs of Defense, Prosecution, Claims and Appeals | Generally unallowable.
Depends on whether the claim is civil, criminal, involves contracts or is
against the Federal government.
| Unallowable
|
| Lobbying | Attempts to influence outcomes of elections or other political actions.
| Unallowable
|
| Losses
on Contract Agreements | Costs in excess of available funding are
unallowable as a direct cost on
another contract.
| Unallowable
|
| Maintenance and Repair Costs | Maintenance and Repair
Costs to keep the property in efficient operating condition. Not including costs
that increase property value.
| Direct – if specifically related to
the contract. Otherwise, indirect.
|
| Meals | Meals are allowable if associated with a
staff travel, conference or
symposium where technical information is presented.
| Direct – meals
directly related to contract performance in the case that per diem rates are
not utilized. Otherwise, indirect.
|
| Meeting Refreshments | Meeting refreshments, site visit meals and
guest meals.
| Unallowable
|
| Memberships | Memberships and dues to
belong to a professional or
technical> organization.
| Direct – memberships and dues required exclusively for a particular contract.
Indirect – memberships and dues that benefit the employee, in general, are a professional development cost.
|
| Office Supplies | Office supplies are those items usually
maintained in a departmental stock for general use by all staff. Such items
would include pens, pencils, writing a paper,
file folders, departmental letterhead, envelopes, staples, staplers, and rulers. Office supplies generally
support multiple activities of contract> personnel.
| Direct –
lab-related office supplies or office supplies purchased for specific contract
use. Otherwise, indirect.
|
| Officer
and Owner Insurance | Insurance expense for officers and owners
that exceed a general insurance benefit for rank and file employees.
| Unallowable
|
| Payroll
Expenses | The cost of payroll services.
| Unallowable
|
| Photocopy | Photocopying of documents.
| Direct – photocopying of technical material related to a particular contract.
Indirect – routine photocopying of
a general business nature (employee
timesheets, professional materials, proposals).
|
| Postage | Routine postage costs.
| Direct – postage costs for large mailings or surveys related to the contract.
Indirect –
routine postage costs, including general agency correspondence and mailing of
proposals.
|
| Pre-award Costs | Costs incurred prior to the effective date of
the contract.
| Unallowable
|
| Professional | Services
Professional contractual services, consulting
and external legal counsel. Retainers
require evidence of service.
| Direct – if
specifically related to the contract.
Otherwise, indirect.
|
| Proposal Costs | Proposal preparation, including typing,
copying and mailing costs, for
new and renewal applications.
| Indirect
|
| Public
Relations and Marketing | Public relations, marketing, and related advertising cost intended to
promote the organization or improve community relations.
| Unallowable
|
| Recruiting | Recruiting costs to select a new employee.
| Indirect.
|
| Rent | The cost to lease building space or equipment.
| Direct –
Building rent is a direct cost to
the extent if related to contract
Equipment –
in proportion to use on the contract.
Indirect –
administrative equipment rental (fax, copier) are normally indirect costs.
|
| Salaries
and Fringe Benefits-
Administrative and Clerical Personnel | Departmental administration, including professional and clerical staff, and
central administration staff are
serving the entire organization.
| Direct –
administrative and clerical cost incurred for a technical purpose or related
to the contract.
Indirect – routine, the base
level of administrative support provided to
all organizational activities.
|
| Salaries
and Fringe Benefits- Technical and
Programmatic Personnel | Personnel performing services related to a contract.
| Direct – work
performed must specifically relate to the contract. The direct cost charge
must be based on the percentage of effort devoted bythe employee.
|
| Specialized Service Facilities or Service Center | Operating units that use specialized
equipment or technical expertise to provide goods or services for a fee.
| Direct –
appropriate billing rates and charging practices must be followed.
|
| Supplies and Materials – Technical | Purchased materials and supplies consumed in
the performance of the contract. The
cost to the contract should be net
of credits, discounts, and rebates.
Freight costs are part of supply and material costs.
| Direct – All Cost should be
accounted for against a particular contract.
|
| Telephone
and Facsimile | Equipment and service cost for telephone and fax service.
| Direct – Long
distance telephone, if the charge
can be specifically identified with a contract.
Indirect –
Local telephone and fax service. |
| Termination Costs | Additional costs incurred due to early
termination of a contract.
| Direct
|
| Transportation | Freight, express delivery
and other transportation related
to goods purchased.
| Direct – if associated with a
contract. Otherwise, indirect.
|
| Travel | Transportation, lodging,
subsistence and related costs for
official business, in accordance with organizational policy.
| Direct – travel expenses directly related to contract performance. Otherwise, indirect.
|
| Tuition | The cost of classes at an educational institution for employees.
| Indirect |
