Differentiate between direct and indirect costs and give examples of each


Direct costs are concrete project expenditures that are directly listed line by line in the budget and usually include personnel, equipment, supplies, and travel. Indirect costs—also called overhead, administrative costs, or administrative and facilities costs—usually are not specifically listed on budgets because they tend to be difficult to price individually. Examples include costs of administering the grant, facility and equipment usage, and utilities. Indirect costs typically are calculated as a percentage of the direct costs.

Nutritional Science

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