Federal regulations require that similar costs be treated consistently as either direct costs or indirect costs, in like circumstances. This regulation imposes a requirement on the University to ...

Cost allocation is an important tool for any business to understand expenses. It can help managers understand the sustainability of their services and identify costs before they get out of control.

This content was contributed by the authors as part of The Bridgespan Group’s sponsored Chronicle of Philanthropy supplement on ending the nonprofit starvation cycle. Foundations often lack clarity on ...

Not-for-profit entities (NFPs) are under constant pressure to devote an increasing portion of their expenditures to accomplishing their mission programs. While this goal sounds appealing, the NFP must ...

Sacramento State ensures that both direct and indirect costs incurred by the CSU Operating Fund are recovered in a consistent and transparent manner, in accordance with the CSU Fiscal Authority and ...

The University of North Georgia encourages grant writing that promotes the mission and goals of the university, and adequately funds facility, administrative, and other costs associated with grant ...

Cost accounting systems identify and measure cost objects, which include anything to which costs are assigned. Tracing costs accurately helps firms to ensure they are making wise choices. In other ...

In financial accounting and taxes, attributing expenses to the correct category isn’t just a tip or guideline; it’s a requirement when filing IRS forms, requesting grant funds, or reporting to ...

The Departmental Administration Indirect Cost Recovery (DA-ICR) program was designed to provide general fund support to units in proportion to the indirect cost recovery generated from a unit’s ...