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For example, incomes of technical staff, project supplies, task publication, phone toll charges, computer costs, travel costs, and specialized services costs must be treated as direct costs wherever identifiable to a particular program. The salaries and income of administrative, and pooled, clerical personnel should normally be treated as indirect costs. Direct charging of these costs may be appropriate, as described in §200.413 Direct Costs.
Items such as office items, postage, local phone costs, periodicals and memberships should normally be treated as indirect costs. Allocation bases. Actual conditions must be taken into consideration in selecting the bottom to be used in allocating the expenditures in each grouping to benefitting functions. Depreciation on buildings found in the conduct of a single function solely, and on capital improvements and equipment used in such buildings, must be designated to that function.
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- Printing Supplies
- Part time: £750 per 10 credits
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FTEs or salaries and wages appropriate to the benefitting functions of the business. Interest. Interest costs must be allocated in the same manner as the depreciation on the buildings, equipment, and capital equipment to which the interest relates. Maintenance and Operation expenses. Maintenance and Operation expenditures must be allocated very much the same as the depreciation.
General administration and general expenditures. General administration and general expenditures must be assigning to benefit functions predicated on altered total costs (MTC). The MTC is the revised total direct costs (MTDC), as referred to in Subpart A-Acronyms and Definitions of Part 200, plus the allocated indirect cost proportion. The expenses included in this category could be grouped first regarding two major functions of the business to which they render services or provide benefits. The aggregate expenditures of each group must be assigned to benefitting functions based on MTC then.
Indirect cost categories comprising depreciation, interest, maintenance, and operation, and general administration and general expenses must be allocated in that order to the remaining indirect cost categories as well regarding the major functions of the business. Other cost categories should be allocated in the order decided to be best suited by the business. This order of allocation will not apply if the combination allocation of costs is made as provided in section B.3.d.2 of this Appendix. Normally, an indirect cost category will be looked at shut once it’s been allocated to other cost goals, and costs should not be consequently assigned to it.
However, a mix allocation of costs between several indirect costs categories could be utilized if such allocation will lead to a more equitable allocation of costs. If a mix allocation can be used, the appropriate changes to the structure of the indirect cost categories is necessary. Application of indirect cost rate or rates. Except in which a special indirect cost rate(s) is necessary relative to section B.5 of the Appendix, the split groupings of indirect costs allocated to each major function must be aggregated and treated as a common pool for this function.
The costs in the normal pool must then be distributed to specific Federal awards included in that function by use of an individual indirect cost rate. Individual Rate Components. An indirect cost rate must be motivated for each distinct indirect cost pool developed. The pace in each case must be mentioned as the percentage that your amount of this indirect cost pool is of the distribution bottom identified with that pool.