Direct versus Indirect - A Quick Reference
The following quick reference lists common expenditures, and whether they are generally charged directly or indirectly to federally sponsored programs. The actual written Tulane policy should be referenced to fully understand how costs should be charged for specific circumstances.
|Project Salaries||Administrative Salaries|
|Material, Supplies & Services Costs||Local Telephone Costs*|
|Postage or Delivery Costs||Building Depreciation|
|Printing and Publications||Equipment Depreciation|
|Remodeling Costs||Security Costs*|
|Long Distance Toll Charges||Repairs and Maintenance*|
|Off-Campus Custodial and Laundry Costs||Sponsored Programs Admin.|
|Data Processing||Library Costs|
|Payment to Study Subjects|
|Subcontracts and Consortium Agreements|
NOTE: Some typical indirect costs may be charged as direct expenses to off-campus accounts.