The rules for cost allocation clearly state that similar costs, in like circumstances, must be allocated consistently as either direct costs or indirect costs. That is, costs that are normally ...

Other costs are assigned to a sponsored program account through the application of the University’s facilities and administrative rate. The rules for cost allocation clearly state that similar costs, ...

With respect to direct costs, FAR 31.202 provides: “No final cost objective shall have allocated to it as a direct cost any cost, if other costs incurred for the same purpose in like ...