英翻中,機(jī)翻勿擾：Direct and Indirect Costs
Directand Indirect Costs
Direct costs (such as salaries,equipment,supplies,and travel) can be identified and attributed to a specific project.Indirect costs (such as costs associated withuse of buildings and equipment,library and computing expenses,and sponsoredproject administration) are common to projects,programs,or activities of the institution and cannot be easily attributed to specific projects.
The determination of direct and indirect costs on federal projects is guided by thefederal Office of Management and Budget (OMB),as described in OMB Circular No.A-21:Cost Principles for Educational Institutions.A summary of Circular A-21 and the complete document are available on the research website：.See also SPG 303.02.Non-federal funding sources may have different policies.Unit administrators or ORSP project representatives have information about policies of specific funding agencies.