Direct Costs
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NIH: Costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. (See NIH Grants Policy Statement 7.3 Direct Costs and Facilities and Administrative Costs)
NHLBI: costs in a grant or contract identified with a project or program which may include salaries, travel, supplies, patient care costs, consultant services and others.
OSP: Expenses incurred during the course of a research project that can be attributed directly to the project. Some examples include salaries of researchers, equipment, and scientific supplies.
DSP: Direct costs are the costs of a project that can be clearly identified with that specific project. They include: salaries and fringe benefits of investigators and staff, equipment and supplies, consultant fees, patient costs, travel costs, etc.
Utah: Expenses directly associated with carrying out the sponsored project. Included, but not limited to, salaries and fringe benefits, travel, equipment, supplies, printing costs, etc.