Is an indirect cost rate good forever?
No, indirect cost rates are usually negotiated annually and are based on the organizations fiscal year and not on the governments fiscal year or grant/contract period. [Back to Questions] 20. The NIH Grants Policy Statement states that patent costs are unallowable as a direct cost unless specifically authorized on the grant award but may be allowable as F&A costs, provided they are authorized under applicable cost principles, and are included in the negotiation of F&A cost rates. Does that mean patent costs may be allowable F&A costs for commercial organizations? No, Part 31 of the Federal Acquisition Regulations, cost principles for commercial organizations, clearly states in 31.205.30 other than those for general counseling services, patent costs not required by the contract [or grant] are unallowable.
