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Indirect costs (often referred to as Facilities & Administrative, or F&A, costs) are costs of doing business that is not easily charged directly to a particular
, but is necessary to allow for 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.
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