What is indirect costs/overhead/F & A costs?
Indirect costs, also called overhead or facilities and administration (F&A) costs, are real costs that are not directly associated with the project, but are expenses the university incurs to support the project and enable it to be conducted. They include the expenses of buildings and utilities, maintenance, libraries, purchasing, human resources, research administration, and others. These expenses are averaged over all projects and official rates are established through negotiation with the Federal government. Current F&A rates can be found on the OSP webpage under the Tab – Preparing a Proposal.
