How do you define “indirect costs”? What line items can be applied to indirect costs, and what line items cannot?
Indirect costs are any costs that are not directly allocable to the supported activity. The limit of 15% on indirect costs applies to any subcontracting institutions on the proposed project, or administrative fees incurred by the affiliated institution’s research administration. Indirect costs may not be applied to overhead on prizes, other sub–grants that may be included in a funded program or sub–contract, consultant expenses, and equipment.
