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More basic considerations

Consistency in estimating, accumulating & reporting costs

Example:  Sponsor requires hourly rates for faculty in proposal, but UT’s payroll system accumulates charges on a percentage of effort basis

Consistency in allocating costs incurred for the same purpose

All costs incurred for the same purpose, in like circumstances, are either direct costs only or F&A costs only

Cost accounting period

Educational institutions shall use their fiscal year as their cost accounting period

Disclosure statement (DS-2)

UT Knoxville and UT Memphis campuses required

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