Federal regulations require that similar costs be treated consistently as either direct costs or indirect costs ... relative measure of the audit risk associated with different allocation methods.

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 ...

Federal regulations require that similar costs be treated consistently as either direct costs or indirect costs ... relative measure of the audit risk associated with different allocation methods.