§ 1108.230. Indirect costs (also known as "Facilities and Administrative," or F, costs).
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/us/cfr/t2/s§ 1108.230·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Indirect costs means those costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved.