Facilities and Administrative costs (F&A), also referred to as indirect costs or overhead, are those 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 F&A costs include:
- facilities management and utilities
- general-purpose equipment
- office supplies
- memberships and dues
- subscriptions, books, and periodicals
- local telephone charges
For additional information/guidance see 2 CFR 200 (section E).