In financial accounting and taxes, attributing expenses to the correct category isn’t just a tip or guideline; it’s a requirement when filing IRS forms, requesting grant funds, or reporting to ...

Indirect Costs, also known as Facilities and Administrative Costs (F&A) or overhead, are institutional costs that are not specifically allocable to individual sponsored projects but are real costs ...

Indirect costs, also known as facilities and administrative (F&A) costs or overhead, are expenses incurred by an organization in support of its overall operations that cannot be easily attributed to a ...

There are many inputs related to the production of goods and services, not to mention the associated production costs. These expenses can be divided into different categories. Direct costs and ...

Funding direct costs supports the expenses that can be specifically identified with a particular project such as researchers, supplies and travel. Funding indirect costs supports the critical ...

Welcome back to the Cost Corner, where we provide practical insight into the complex cost and pricing requirements that apply to Government contractors. This is the second article in a multi-part ...

What are Indirect (IDC or F&A) Costs? Federal Regulations define IDC as "Indirect costs are those that have been incurred for common or joint objectives and cannot be readily identified with a ...

In the first article of this series of articles related to selling to the federal government, I discussed federal acquisition regulations (FAR), cost accounting standards (CAS) and the types of ...

Indirect costs (Facilities and Administrative (F&A) costs) are charged to externally sponsored awards, unless specifically prohibited by the funding agency. A percentage of indirect (F&A) costs ...

What are cost transfers and why do we monitor them so closely? A Cost Transfer is the transfer of an expenditure, or cost, that initially posted to one project or account and is then transferred to ...