Table of Contents
| Page | Topic |
|---|---|
| 1 | Appendix A – General Principles for Determining Allowable Costs |
| 17 | C.1. Factors Affecting Allowability of Costs |
| 18 | C.2. Reasonable Costs |
| 19 | C.3. Allocable Costs |
| 32 | E. Direct Costs |
| 34 | F. Indirect Costs |
| 41 | .421 Advertising & Public Relations |
| 44 | .425 Audit Services |
| 47 | .430 Compensation – Personal Services |
| 60 | .431 Fringe Benefits |
| 72 | .432 Conferences |
| 82 | .436 Depreciation |
| 89 | .437 Employee Morale, Health & Welfare Costs |
| 90 | .439 Equipment & Other Capital Expenditures |
| 100 | .447 Insurance & Indemnification |
| 106 | .449 Interest |
| 117 | .452 Maintenance & Repair Costs |
| 118 | .453 Materials & Supplies Costs (including costs of Computing Devices) |
| 120 | .458 Pre-award Costs |
| 122 | .461 Publication & Printing Costs |
| 123 | .463 Recruiting Costs |
| 127 | .465 Rental Costs of Real Property & Equipment |
| 137 | .472 Training & Education Costs |
| 145 | Table 2 Indirect (F&A) Cost Identification & Assignment & Rate Determination for Educational Institutions |
| 166 | A-122 C. Indirect Costs D. Allocation of Indirect Costs & Determination of Indirect Cost Rates E. Negotiation & Approval of Indirect Cost Rate |