In financial accounting and taxes, attributing expenses to the correct category isn’t just a tip or guideline; it’s a requirement when filing IRS forms, requesting grant funds, or reporting to ...

F&A [Facilities & Administrative] costs, also known as IER [Indirect Expense Recovery] or Indirect Costs, are real costs that are necessary to cover expenses which cannot be charged directly to a ...

What are Indirect (IDC or F&A) Costs? Federal Regulations define IDC as "Indirect costs are those that have been incurred for common or joint objectives and cannot be readily identified with a ...

Indirect costs (Facilities and Administrative (F&A) costs) are charged to externally sponsored awards, unless specifically prohibited by the funding agency. A percentage of indirect (F&A) costs ...

Compared to private industry contractors and federal laboratories, universities receive less from the federal government to cover costs indirectly related to research, according to a study ...

Exploring the Fundamentals of Cost Accounting ...