Commonly abbreviated as “F&A” costs, also called “ICR,” “Overhead,” or “Indirect” costs. These are costs incurred by the university for common or joint objectives and cannot be identified specifically with a particular project or program.

A cooperative initiative among some federal agencies, including NIH, selected organizations receiving federal funding for research, and certain professional organizations. Its efforts include demonstration projects intended to simplify and standardize federal requirements in order to increase research productivity and reduce administrative costs.

A financial conflict of interest exists when the recipient's designated official(s) reasonably determines that an investigator's significant financial interest could directly and significantly affect the design, conduct, or reporting of the PHS-funded research.

A university specific form used to request that a restricted cost be treated as a direct cost for a particular project, ensuring compliance with federal government cost principles.

Costs associated with employing staff that are not part of salary.