Indirect Cost Q+A

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Cost Allocation, Financial, Indirect Costs, Uniform Guidance

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Executive Director, Finance Director

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2015

This Q+A was created pursuant to the webinar series CAPLAW offered earlier this year, Ins and Outs of Indirect Costs Under the Super Circular. We received over 60 questions relating to indirect costs during and after the series and have attempted to answer many of those questions in this Q+A. The questions are grouped into the following six subject areas:

Modified total direct costs
10% de minimis rate
Federally negotiated indirect cost rate
Statutory administrative cost limits
Pass-through entities
Cost allocation

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