Tab 430 - How to Develop and Negotiate Indirect Cost Rates

Editor’s note: The following tab has been updated to reflect provisions within the 2024 revisions to the uniform guidance (2 C.F.R. Part 200), which is effective for awards issued on or after Oct. 1, 2024. Subscribers seeking analysis on awards received prior to that date that follow the 2020 version of the uniform guidance should refer to this section within the attached PDF here. “Indirect cost” is an accounting term used to assign or charge costs that are common to two or more of a federal award recipient’s projects or operations, and is sometimes referred to as “overhead costs” in the business world. Previously, indirect costs could also be referred to as a cost grouping… Read More