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An indirect cost (often referred to as Facilities & Administrative, or F&A, costs) is a cost of doing business that is not easily charged directly to a particular (insert 2 CFR 200.28 definition with link as tooltip) cost objective, but is necessary to allow the non-Federal entity to operate as it supports the direct cost objective(s). Common examples include electricity, IT and communication systems, or administrative (e.g. accounting and HR) staff, where allocating the appropriate amount of those costs that are used to benefit the direct cost objective is prohibitive.
necessary for the general operation of the non-Federal entity as it conducts the activities related to the cost objective. Common examples include electricity, IT and communication systems, or administrative (e.g. accounting and HR) staff, where allocating the appropriate amount of those costs that are used to benefit the direct cost objective is prohibitive, yet necessary, for the non-Federal entity to operate as it supports the direct cost objective(s).
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2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
§200.56 Indirect (facilities & administrative (F&A)) costs. Indirect (F&A) costs means those costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved. To facilitate equitable distribution of indirect expenses to the cost objectives served, it may be necessary to establish a number of pools of indirect (F&A) costs. Indirect (F&A) cost pools must be distributed to benefitted cost objectives on bases that will produce an equitable result in consideration of relative benefits derived.
[78 FR 78608, Dec. 26, 2013, as amended at 79 FR 75880, Dec. 19, 2014]
Definition
Indirect (F&A) costs means those costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved. To facilitate equitable distribution of indirect expenses to the cost objectives served, it may be necessary to establish a number of pools of indirect (F&A) costs. Indirect (F&A) cost pools should be distributed to benefitted cost objectives on bases that will produce an equitable result in consideration of relative benefits derived. (2 CFR 200.56)
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