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" An indirect cost is one which, because of its incurrence for common or joint objectives, is not readily subject to treatment as a direct cost. Minor direct cost items may be considered to be indirect costs for reasons of practicality. After direct costs... "
The Code of Federal Regulations of the United States of America - Page 577
1994
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The Code of Federal Regulations of the United States of America

Administrative law - 1969 - 628 pages
...indirect costs as provided in § 1-15.203. § 1-15.203 Indirect costs. (a) An indirect cost is one which, because of its incurrence for common or joint...not readily subject to treatment as a direct cost. Minor direct cost items may be considered to be indirect costs for reasons of practicality. After direct...
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The Code of Federal Regulations of the United States of America

Administrative law - 1982 - 536 pages
...10, 1974] § 1-15.203 Indirect costs. (a) An indirect cost (see § 1-3.1220 for definition) is one which, because of its incurrence for common or joint...not readily subject to treatment as a direct cost. Any direct cost Title 41 — Public Contracts, Property Management of minor dollar amount may be treated...
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Hearings

United States. Congress. House. Committee on Armed Services - 1960 - 802 pages
...distributed as indirect costs as provided in ASPR 15-203. 15-203 Indirect Costs. (a) An indirect cost is one which, because of its incurrence for common or joint...not readily subject to treatment as a direct cost. Minor direct cost items may be considered to be indirect costs for reasons of practicality. After direct...
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Hearings Pursuant to Section 4, Public Law 86-89, Special Subcommittee on ...

United States. Congress. House. Committee on Armed Services - Defense contracts - 1960 - 774 pages
...distributed as indirect costs as provided in ASPR 15-203. 15-203 Indirect Costs. (a) An indirect cost is one which, because of its incurrence for common or joint...not readily subject to treatment as a direct cost. Minor direct cost items may be considered to be indirect costs for reasons of practicality. After direct...
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Hearings

United States. Congress. House. Committee on Science and Astronautics - 1964 - 708 pages
...considered, from an accounting viewpoint, as indirect or overhead costs. An indirect or overhead cost is one which because of its incurrence for common or Joint...not readily subject to treatment as a direct cost Conversely, a direct cost is any cost which can be Identified specifically with a particular cost objective....
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Establishing Indirect Cost Rates for Research Grants and ..., Volume 3, Issue 73

United States. Department of Health, Education, and Welfare. Division of Grant Administration Policy - Research - 1967 - 76 pages
...distributed as indirect costs as provided in Section D. D. Indirect Costs 1. An indirect cost is one which, because of its incurrence for common or joint...not readily subject to treatment as a direct cost. Minor direct cost items may be considered to be indirect costs for reasons of practicality. After direct...
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Hearings, Reports and Prints of the Senate Committee on Banking and Currency

United States. Congress. Senate. Committee on Banking and Currency - Banking law - 1969 - 1098 pages
...distributed as indirect costs as provided in 15-203. 15-203 Indirect Costs. (a) An indirect cost is one which, because of its incurrence for common or joint...not readily subject to treatment as a direct cost. Minor direct cost items may be considered to be indirect costs for reasons of practicality. After direct...
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Extension of the Defense Production Act and Uniform Cost Accounting ...

United States. Congress. Senate. Committee on Banking and Currency - 1970 - 754 pages
...charged to the contract directly or indirectly. APPENDIX II Page 18 15-203 (a) An indirect cost is one which, because of its incurrence for common or Joint...not readily subject to treatment as a direct cost. After direct costs have been determined and charged directly to the contract or other work as appropriate,...
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A Guide for Non-profit Institutions: Cost Principles and Procedures for ...

United States. Department of Health, Education, and Welfare. Division of Financial Management Standards and Procedures - Federal aid to research - 1974 - 72 pages
...distributed as indirect costs as provided in Section D. D. INDIRECT COSTS 1. An indirect cost is one which, because of its incurrence for common or joint...not readily subject to treatment as a direct cost. Minor direct cost items may be considered to be indirect costs for reasons of practicality. After direct...
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Activities of American Multinational Corporations Abroad, Hearings Before ...

United States. Congress. House. Committee on International Relations - 1975 - 494 pages
...hud been treated as a direct cost. 15-203 Indirect Costs. (a) An indirect cost (sec !5-l09(i)) is one which, because of its incurrence for common or joint...not readily subject to treatment as a direct cost. Any direct cost of minor dollar amount may be treated as an indirect cost for reasons of practicality...
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