Indirect costs, also known as Facilities and Administrative (F&A) costs, are costs associated with the conduct of sponsored activities that are incurred for common or joint objectives and, therefore, are not readily identifiable with a specific project.
Examples of costs normally considered to be indirect costs include:
- facilities management and utilities
- general-purpose equipment
- office supplies
- memberships and dues
- subscriptions, books, and periodicals
- local telephone charges
For additional information, please visit the Research Administration and Compliance website, Indirect Costs.