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.
| DIRECT |
INDIRECT |
|---|---|
| Project Salaries | Administrative Salaries |
| Student Salaries |
Clerical Salaries* |
| Advertising Costs | Memberships |
| Equipment |
Office Supplies* |
| Insurance | Proposal Costs |
| Material, Supplies & Services Costs | Local Telephone Costs* |
| Postage or Delivery Costs | Building Depreciation |
| Printing and Publications | Equipment Depreciation |
| Remodeling Costs | Security Costs* |
| Subscriptions | Utility Costs* |
| Long Distance Toll Charges | Repairs and Maintenance* |
| Travel | University Administration |
| Off-Campus Custodial and Laundry Costs | Sponsored Programs Admin. |
| Data Processing | Library Costs |
| Payment to Study Subjects | |
| Subcontracts and Consortium Agreements |
*These costs may be charged directly to federally sponsored programs provided they are extraordinary and are being used in significantly greater proportions than a routine level of support would require and can be specifically identified with the project or activity.
NOTE: Some typical indirect costs may be charged as direct expenses to off-campus accounts.
