Direct costs are related to producing a product or service. These include raw materials, labor, and distribution costs. Each item in this category can be traced to a product, department ...

200.421 Advertising and Public Relations Costs Allowable only if related to and necessary for performance of the sponsored project (i.e., recruitment of personnel, procurement of goods and services, ...

The total cost of federally-sponsored projects includes a combination of both direct and indirect (F&A) costs. Some examples* of indirect (F&A) costs include: CU Boulder's indirect cost rate is ...