What is the difference between an indirect and direct cost?
Typical direct costs include salaries, fringe benefits, equipment and supply purchases, travel, consultant fees, etc. Direct costs are easy to track. Indirect costs are difficult to account for, and include the use of the facility, office space, heat, lighting, custodial services, business office time associated with grant bookkeeping, etc. Funders will frequently (but not always) allow a grantee to include these in the budget as an indirect cost.
