The cost principles as defined in Uniform Guidance provide the basis for determining the procedures used to identify direct costs<\/a>. Costs incurred to support a project are treated as direct costs and are charged to sponsored projects when the costs can be specifically identified to the project with relative ease and with a high degree of accuracy and are allowed by all terms and conditions governing a particular project. These conditions include being reasonable, allocable and allowable.<\/p>\n\n\n\nIndirect Costs<\/h2>\n\n\n\nIndirect costs<\/a>, also known as facilities and administrative (F&A) costs, are general institutional expenditures that are incurred for common or joint objectives benefiting instruction, research or public service and, therefore, cannot be readily identified with a particular sponsored project. These costs are allocated to sponsored projects in accordance with OMB circulars through the application of the university\u2019s federally approved indirect costs rate.<\/p>\n\n\n\nAllocability is the assignment of an item of cost to one or more sponsored awards or other funding types, of which each award\/account charged receives a realistic proportional benefit from the incurrence of the cost. There must be a correlation between the direct benefit received and the portion of the cost that is charged to each project\/account.<\/p>\n\n\n\nAll expenditures to a sponsored award must meet the definition of a direct cost. It is important to look at the purpose of the individual project. What may be considered a normal direct cost for one project may not be reasonable for another.<\/p>\n\n\n\nBased on NC State University\u2019s approved disclosure statement (DS-2) and other federal, state and university guidelines, we provide you a list of costs and how they are normally<\/em> charged. There may be exceptions for individual projects, and you should contact your college business office for specific information on the justification and documentation needed to allow for an unlike circumstance.<\/p>\n\n\nMore about Direct <\/span>Costs <\/span> <\/svg> <\/span><\/span><\/span><\/a><\/div>\n\n\n\nMore about Indirect <\/span>Costs <\/span> <\/svg> <\/span><\/span><\/span><\/a><\/div>\n\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"Direct Costs The cost principles as defined in Uniform Guidance provide the basis for determining the procedures used to identify direct costs. Costs incurred to support a project are treated as direct…<\/p>\n","protected":false},"author":16,"featured_media":0,"parent":53,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"source":"","ncst_custom_author":"","ncst_show_custom_author":false,"ncst_dynamicHeaderBlockName":"ncst\/default-header","ncst_dynamicHeaderData":"{\"pageIntro\":\"\"}","ncst_content_audit_freq":"","ncst_content_audit_date":"","ncst_content_audit_display":false,"ncst_backToTopFlag":"","footnotes":""},"tags":[],"class_list":["post-2186","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nDirect vs. Indirect Costs - Research Administration and Compliance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Direct vs. Indirect Costs - Research Administration and Compliance\" \/>\n<meta property=\"og:description\" content=\"Direct Costs The cost principles as defined in Uniform Guidance provide the basis for determining the procedures used to identify direct costs. Costs incurred to support a project are treated as direct…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/\" \/>\n<meta property=\"og:site_name\" content=\"Research Administration and Compliance\" \/>\n<meta property=\"article:modified_time\" content=\"2022-12-01T18:44:00+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/fiscal-compliance\\\/direct-vs-indirect-costs\\\/\",\"url\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/fiscal-compliance\\\/direct-vs-indirect-costs\\\/\",\"name\":\"Direct vs. Indirect Costs - Research Administration and Compliance\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/#website\"},\"datePublished\":\"2022-08-03T12:33:39+00:00\",\"dateModified\":\"2022-12-01T18:44:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/fiscal-compliance\\\/direct-vs-indirect-costs\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/fiscal-compliance\\\/direct-vs-indirect-costs\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/fiscal-compliance\\\/direct-vs-indirect-costs\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Compliance\",\"item\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Fiscal Compliance\",\"item\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/fiscal-compliance\\\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Direct vs. Indirect Costs\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/#website\",\"url\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/\",\"name\":\"Research Administration and Compliance\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Direct vs. Indirect Costs - Research Administration and Compliance","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/","og_locale":"en_US","og_type":"article","og_title":"Direct vs. Indirect Costs - Research Administration and Compliance","og_description":"Direct Costs The cost principles as defined in Uniform Guidance provide the basis for determining the procedures used to identify direct costs. Costs incurred to support a project are treated as direct…","og_url":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/","og_site_name":"Research Administration and Compliance","article_modified_time":"2022-12-01T18:44:00+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/","url":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/","name":"Direct vs. Indirect Costs - Research Administration and Compliance","isPartOf":{"@id":"https:\/\/research.ncsu.edu\/administration\/#website"},"datePublished":"2022-08-03T12:33:39+00:00","dateModified":"2022-12-01T18:44:00+00:00","breadcrumb":{"@id":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/research.ncsu.edu\/administration\/"},{"@type":"ListItem","position":2,"name":"Compliance","item":"https:\/\/research.ncsu.edu\/administration\/compliance\/"},{"@type":"ListItem","position":3,"name":"Fiscal Compliance","item":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/"},{"@type":"ListItem","position":4,"name":"Direct vs. Indirect Costs"}]},{"@type":"WebSite","@id":"https:\/\/research.ncsu.edu\/administration\/#website","url":"https:\/\/research.ncsu.edu\/administration\/","name":"Research Administration and Compliance","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/research.ncsu.edu\/administration\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/pages\/2186","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/comments?post=2186"}],"version-history":[{"count":7,"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/pages\/2186\/revisions"}],"predecessor-version":[{"id":4530,"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/pages\/2186\/revisions\/4530"}],"up":[{"embeddable":true,"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/pages\/53"}],"wp:attachment":[{"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/media?parent=2186"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/tags?post=2186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Indirect costs<\/a>, also known as facilities and administrative (F&A) costs, are general institutional expenditures that are incurred for common or joint objectives benefiting instruction, research or public service and, therefore, cannot be readily identified with a particular sponsored project. These costs are allocated to sponsored projects in accordance with OMB circulars through the application of the university\u2019s federally approved indirect costs rate.<\/p>\n\n\n\nAllocability is the assignment of an item of cost to one or more sponsored awards or other funding types, of which each award\/account charged receives a realistic proportional benefit from the incurrence of the cost. There must be a correlation between the direct benefit received and the portion of the cost that is charged to each project\/account.<\/p>\n\n\n\nAll expenditures to a sponsored award must meet the definition of a direct cost. It is important to look at the purpose of the individual project. What may be considered a normal direct cost for one project may not be reasonable for another.<\/p>\n\n\n\nBased on NC State University\u2019s approved disclosure statement (DS-2) and other federal, state and university guidelines, we provide you a list of costs and how they are normally<\/em> charged. There may be exceptions for individual projects, and you should contact your college business office for specific information on the justification and documentation needed to allow for an unlike circumstance.<\/p>\n\n\nMore about Direct <\/span>Costs <\/span> <\/svg> <\/span><\/span><\/span><\/a><\/div>\n\n\n\nMore about Indirect <\/span>Costs <\/span> <\/svg> <\/span><\/span><\/span><\/a><\/div>\n\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"Direct Costs The cost principles as defined in Uniform Guidance provide the basis for determining the procedures used to identify direct costs. Costs incurred to support a project are treated as direct…<\/p>\n","protected":false},"author":16,"featured_media":0,"parent":53,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"source":"","ncst_custom_author":"","ncst_show_custom_author":false,"ncst_dynamicHeaderBlockName":"ncst\/default-header","ncst_dynamicHeaderData":"{\"pageIntro\":\"\"}","ncst_content_audit_freq":"","ncst_content_audit_date":"","ncst_content_audit_display":false,"ncst_backToTopFlag":"","footnotes":""},"tags":[],"class_list":["post-2186","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nDirect vs. Indirect Costs - Research Administration and Compliance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Direct vs. Indirect Costs - Research Administration and Compliance\" \/>\n<meta property=\"og:description\" content=\"Direct Costs The cost principles as defined in Uniform Guidance provide the basis for determining the procedures used to identify direct costs. Costs incurred to support a project are treated as direct…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/\" \/>\n<meta property=\"og:site_name\" content=\"Research Administration and Compliance\" \/>\n<meta property=\"article:modified_time\" content=\"2022-12-01T18:44:00+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/fiscal-compliance\\\/direct-vs-indirect-costs\\\/\",\"url\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/fiscal-compliance\\\/direct-vs-indirect-costs\\\/\",\"name\":\"Direct vs. Indirect Costs - Research Administration and Compliance\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/#website\"},\"datePublished\":\"2022-08-03T12:33:39+00:00\",\"dateModified\":\"2022-12-01T18:44:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/fiscal-compliance\\\/direct-vs-indirect-costs\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/fiscal-compliance\\\/direct-vs-indirect-costs\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/fiscal-compliance\\\/direct-vs-indirect-costs\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Compliance\",\"item\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Fiscal Compliance\",\"item\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/fiscal-compliance\\\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Direct vs. Indirect Costs\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/#website\",\"url\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/\",\"name\":\"Research Administration and Compliance\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Direct vs. Indirect Costs - Research Administration and Compliance","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/","og_locale":"en_US","og_type":"article","og_title":"Direct vs. Indirect Costs - Research Administration and Compliance","og_description":"Direct Costs The cost principles as defined in Uniform Guidance provide the basis for determining the procedures used to identify direct costs. Costs incurred to support a project are treated as direct…","og_url":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/","og_site_name":"Research Administration and Compliance","article_modified_time":"2022-12-01T18:44:00+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/","url":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/","name":"Direct vs. Indirect Costs - Research Administration and Compliance","isPartOf":{"@id":"https:\/\/research.ncsu.edu\/administration\/#website"},"datePublished":"2022-08-03T12:33:39+00:00","dateModified":"2022-12-01T18:44:00+00:00","breadcrumb":{"@id":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/research.ncsu.edu\/administration\/"},{"@type":"ListItem","position":2,"name":"Compliance","item":"https:\/\/research.ncsu.edu\/administration\/compliance\/"},{"@type":"ListItem","position":3,"name":"Fiscal Compliance","item":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/"},{"@type":"ListItem","position":4,"name":"Direct vs. Indirect Costs"}]},{"@type":"WebSite","@id":"https:\/\/research.ncsu.edu\/administration\/#website","url":"https:\/\/research.ncsu.edu\/administration\/","name":"Research Administration and Compliance","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/research.ncsu.edu\/administration\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/pages\/2186","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/comments?post=2186"}],"version-history":[{"count":7,"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/pages\/2186\/revisions"}],"predecessor-version":[{"id":4530,"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/pages\/2186\/revisions\/4530"}],"up":[{"embeddable":true,"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/pages\/53"}],"wp:attachment":[{"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/media?parent=2186"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/tags?post=2186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Allocability is the assignment of an item of cost to one or more sponsored awards or other funding types, of which each award\/account charged receives a realistic proportional benefit from the incurrence of the cost. There must be a correlation between the direct benefit received and the portion of the cost that is charged to each project\/account.<\/p>\n\n\n\n
All expenditures to a sponsored award must meet the definition of a direct cost. It is important to look at the purpose of the individual project. What may be considered a normal direct cost for one project may not be reasonable for another.<\/p>\n\n\n\n
Based on NC State University\u2019s approved disclosure statement (DS-2) and other federal, state and university guidelines, we provide you a list of costs and how they are normally<\/em> charged. There may be exceptions for individual projects, and you should contact your college business office for specific information on the justification and documentation needed to allow for an unlike circumstance.<\/p>\n\n\nMore about Direct <\/span>Costs <\/span> <\/svg> <\/span><\/span><\/span><\/a><\/div>\n\n\n\nMore about Indirect <\/span>Costs <\/span> <\/svg> <\/span><\/span><\/span><\/a><\/div>\n\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"Direct Costs The cost principles as defined in Uniform Guidance provide the basis for determining the procedures used to identify direct costs. Costs incurred to support a project are treated as direct…<\/p>\n","protected":false},"author":16,"featured_media":0,"parent":53,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"source":"","ncst_custom_author":"","ncst_show_custom_author":false,"ncst_dynamicHeaderBlockName":"ncst\/default-header","ncst_dynamicHeaderData":"{\"pageIntro\":\"\"}","ncst_content_audit_freq":"","ncst_content_audit_date":"","ncst_content_audit_display":false,"ncst_backToTopFlag":"","footnotes":""},"tags":[],"class_list":["post-2186","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nDirect vs. Indirect Costs - Research Administration and Compliance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Direct vs. Indirect Costs - Research Administration and Compliance\" \/>\n<meta property=\"og:description\" content=\"Direct Costs The cost principles as defined in Uniform Guidance provide the basis for determining the procedures used to identify direct costs. Costs incurred to support a project are treated as direct…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/\" \/>\n<meta property=\"og:site_name\" content=\"Research Administration and Compliance\" \/>\n<meta property=\"article:modified_time\" content=\"2022-12-01T18:44:00+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/fiscal-compliance\\\/direct-vs-indirect-costs\\\/\",\"url\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/fiscal-compliance\\\/direct-vs-indirect-costs\\\/\",\"name\":\"Direct vs. Indirect Costs - Research Administration and Compliance\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/#website\"},\"datePublished\":\"2022-08-03T12:33:39+00:00\",\"dateModified\":\"2022-12-01T18:44:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/fiscal-compliance\\\/direct-vs-indirect-costs\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/fiscal-compliance\\\/direct-vs-indirect-costs\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/fiscal-compliance\\\/direct-vs-indirect-costs\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Compliance\",\"item\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Fiscal Compliance\",\"item\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/compliance\\\/fiscal-compliance\\\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Direct vs. Indirect Costs\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/#website\",\"url\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/\",\"name\":\"Research Administration and Compliance\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/research.ncsu.edu\\\/administration\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Direct vs. Indirect Costs - Research Administration and Compliance","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/","og_locale":"en_US","og_type":"article","og_title":"Direct vs. Indirect Costs - Research Administration and Compliance","og_description":"Direct Costs The cost principles as defined in Uniform Guidance provide the basis for determining the procedures used to identify direct costs. Costs incurred to support a project are treated as direct…","og_url":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/","og_site_name":"Research Administration and Compliance","article_modified_time":"2022-12-01T18:44:00+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/","url":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/","name":"Direct vs. Indirect Costs - Research Administration and Compliance","isPartOf":{"@id":"https:\/\/research.ncsu.edu\/administration\/#website"},"datePublished":"2022-08-03T12:33:39+00:00","dateModified":"2022-12-01T18:44:00+00:00","breadcrumb":{"@id":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/direct-vs-indirect-costs\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/research.ncsu.edu\/administration\/"},{"@type":"ListItem","position":2,"name":"Compliance","item":"https:\/\/research.ncsu.edu\/administration\/compliance\/"},{"@type":"ListItem","position":3,"name":"Fiscal Compliance","item":"https:\/\/research.ncsu.edu\/administration\/compliance\/fiscal-compliance\/"},{"@type":"ListItem","position":4,"name":"Direct vs. Indirect Costs"}]},{"@type":"WebSite","@id":"https:\/\/research.ncsu.edu\/administration\/#website","url":"https:\/\/research.ncsu.edu\/administration\/","name":"Research Administration and Compliance","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/research.ncsu.edu\/administration\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/pages\/2186","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/comments?post=2186"}],"version-history":[{"count":7,"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/pages\/2186\/revisions"}],"predecessor-version":[{"id":4530,"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/pages\/2186\/revisions\/4530"}],"up":[{"embeddable":true,"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/pages\/53"}],"wp:attachment":[{"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/media?parent=2186"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/research.ncsu.edu\/administration\/wp-json\/wp\/v2\/tags?post=2186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Direct Costs The cost principles as defined in Uniform Guidance provide the basis for determining the procedures used to identify direct costs. Costs incurred to support a project are treated as direct…<\/p>\n","protected":false},"author":16,"featured_media":0,"parent":53,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"source":"","ncst_custom_author":"","ncst_show_custom_author":false,"ncst_dynamicHeaderBlockName":"ncst\/default-header","ncst_dynamicHeaderData":"{\"pageIntro\":\"\"}","ncst_content_audit_freq":"","ncst_content_audit_date":"","ncst_content_audit_display":false,"ncst_backToTopFlag":"","footnotes":""},"tags":[],"class_list":["post-2186","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\n