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 ...

Allocable stems from the Latin word allocatus, which translates to "place." If something of value—be it money or products—is capable of being distributed to an intended receiver within a given ...

Entrepreneurs, small business owners and managers need accurate, timely financial data to run their operations. Specifically, understanding and connecting costs to items or departments helps them ...

Federal regulations require that similar costs be treated consistently as either direct costs or indirect costs, in like circumstances. This regulation imposes a requirement on the University to ...

This document is intended to serve as formal guidance for CU Boulder regarding the use of funds from sponsored projects for recruiting costs in like circumstances. The university is committed to ...