Appendix A - Typical Direct and F&A Costs

Direct F&A

Salaries & Wages/Fringe Benefits
Faculty, technicians, scientists, research assistants, postdoctoral associates, or other technical and programmatic personnel who are necessary to meet the goals of the project.

Scientific & Technical Equipment Computer costs (Software, supplies, and services)

Long-Distance Telephone charges

Maintenance agreements related to scientific and technical equipment

Materials (including noncapitalized equipment)

Participant Expenses (e.g., NSF, Army)

Rent - when using off-campus facilities
Supplies [Project Supplies] (items solely consumed by the project)

Services obtained:
- Animal care
- Outside Consultant/Professional
- Internal Service Organization

Subgrants/subcontracts

Subject costs

Travel

Salaries & Wages/Fringe Benefits
Clerical and administrative positions such as fiscal officers, accountants, secretaries, directors, vice presidents, president, office personnel, executive assistants, and administrators.

Memberships


Subscriptions, library books, periodicals, etc.


Office Supplies


Equipment (office and general)


Janitorial Services

Photocopy (for general business use)


Postage (for general business use)


Repair & Maintenance (buildings, grounds, building equipment, remodeling, etc.)


Sanitation services including hazardous waste


Telephone (recurring, installation and maintenance), cell phones, pagers

Utilities


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http://www.fpd.finop.umn.edu/groups/ppd/documents/Appendix/CostAppA.cfm
Updated: October 16, 2003