X hits on this document

92 views

0 shares

0 downloads

0 comments

24 / 38

Direct costs are those that can be identified specifically with a particular final cost objective, i.e., a particular award, project, service, or other direct activity of an organization. However, a cost may not be assigned to an award as a direct cost if any other cost incurred for the same purpose, in like circumstance, has been allocated to an award as an indirect cost. Costs identified specifically with awards are direct costs of the awards and are to be assigned directly thereto. Costs identified specifically with other final cost objectives of the organization are direct costs of those cost objectives and are not to be assigned to other awards directly or indirectly. Source: OMB Circular A-122

Document info
Document views92
Page views92
Page last viewedMon Dec 05 14:36:30 UTC 2016
Pages38
Paragraphs97
Words2537

Comments