View all text of Subpart B [§ 1108.10 - § 1108.410]
§ 1108.230 - Indirect costs (also known as “Facilities and Administrative,” or F&A, costs).
Indirect 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.