Indirect costs (also known as “Facilities and Administrative,” or F&A, costs).
2 C.F.R. § 1108.230
in effectEffective: 2024-07-01Indirect 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.
Source: eCFRURL: https://www.ecfr.gov/api/versioner/v1/full/2024-07-01/title-2.xmlFetched: 7/26/2026
