Indirect Facility & Administrative (F&A) costs

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. Examples of indirect F&A costs include operating and maintenance costs such as utility costs, security costs, and custodial costs and common administrative functions such as payroll and purchasing. Because it is impractical to account separately for indirect F&A costs, these are normally not charged directly to sponsored awards. UNC-Chapel Hill OSR: Glossary