Facilities and Administrative

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NHLBI: Costs that are incurred by a grantee for common or joint objectives and cannot be identified specifically with a particular project or program. These costs are also known as "indirect costs".

OSP: Costs that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, instructional activity, or any other institutional activity. F&A costs are sometimes called "indirect" costs or “overhead.”

SMU: Term used by Office of Management and Budget Guidance for Grants and Agreements (OMB) to describe what most institutions typically refer to as indirect costs.

UAB: costs are real costs incurred by the Schools/Centers and institutions for common or joint objectives in support of sponsored research and activities, but cannot be directly identified with a specific grant or contract. The costs result from share services such as libraries, physical plant operation and maintenance, utility costs, general costs, departmental/units/school and sponsored projects' administrative expenses, and depreciation for buildings and equipment are real costs built into the University budget.