| | Direct Costs (Charged to the sponsored agreement) | Facilities & Administrative Costs (Not charged to the sponsored agreement) |
| Salaries and Wages/Fringe Benefits | Faculty, technicians, research associates and assistants (including graduate research assistants and other students performing scientific or technical work), postdoctoral associates and other technical and programmatic personnel that are necessary to meet the goals of the project. | Administrative and clerical positions, such as secretaries, accountants, office personnel (including student workers), purchasing agents and buyers, administrative activities of directors and assistant and associate directors, executive assistants, and other administrators. |
| Services | Consultant’s fees Printing directly associated with the scope of work Reprints and page charges Photography Photocopy charges directly associated with the scope of work Repairs and maintenance (related to scientific and technical equipment) | Legal and financial services Insurance Printing Photocopy charges Recruitment advertising Repairs and maintenance (facilities and general purpose equipment) EDP services Freight |
| Supplies | Lab and scientific supplies Chemicals Glassware Field supplies Compressed gases and liquids Radioactive material Software Rare and precious metals and nonprecious metals Animals | Office supplies Custodial supplies Parts and supplies associated with repair and maintenance of general purpose equipment and facilities Paper Forms Books and reference materials |
| Travel | Required to carry out the objectives of the sponsored agreement | Related to administrative activities |
| Other Operations | Telephone (including fax) toll charges Lab, scientific, and field noncapital equipment Lease/rental of vehicles and other equipment Lease/rental of off-campus facilities | Postage (including Federal Express, etc.) Telephone—basic service, installation, repair, and line charges (including ATS, WATS, and fax) General purpose noncapital equipment Utilities |
| Other | Participant expenses and student/trainee noncompensatory support (training grants), subject pay, sub-agreements Consortia fees Technical and scientific capital equipment | Dues/memberships (other than those specifically required) in business, professional and technical organizations and subscriptions General purpose capital equipment |
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