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 directly, but are necessary for the non-Federal entity to operate as it supports conducts the activities related to 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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