Printed on: 04/18/2024. Please go to policy.umn.edu for the most current version of the document.
University of Minnesota  Appendix

Typical Direct and Indirect Costs

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Direct

  • Salaries & Wages/Fringe Benefits

    Faculty, technicians, scientists, research assistants, postdoctoral associates, or other technical and programmatic personnel who are necessary to meet the goals of the project.

  • Scientific & Technical Equipment Computer costs (Software, supplies, and services)
  • Long-Distance Telephone charges
  • Maintenance agreements related to scientific and technical equipment
  • Materials (including noncapitalized equipment)
  • Participant Expenses (e.g., NSF, Army)
  • Rent - when using off-campus facilities
  • Supplies [Project Supplies] (items solely consumed by the project)
  • Services obtained:
    • Animal care
    • Outside Consultant/Professional
    • Internal Service Organization
  • Subgrants/subcontracts
  • Subject costs
  • Travel

F&A

  • Salaries & Wages/Fringe Benefits

    Clerical and administrative positions such as fiscal officers, accountants, secretaries, directors, vice presidents, president, office personnel, executive assistants, and administrators.

  • Memberships
  • Subscriptions, library books, periodicals, etc.
  • Office Supplies
  • Equipment (office and general)
  • Janitorial Services
  • Photocopy (for general business use)
  • Postage (for general business use)
  • Repair & Maintenance (buildings, grounds, building equipment, remodeling, etc.)
  • Sanitation services including hazardous waste
  • Telephone (recurring, installation and maintenance), cell phones, pagers
  • Utilities