(c) the costs described in a federal official`s written decision as a result of dispute resolution procedures as ineligible direct costs under either item (a) or (b) of this subsection are accompanied by the identifier required under paragraph (b) of this subsection. The costs of maintaining satisfactory relationships between the institution and its staff, including employment services committee fees, staff publications and other related activities, are permitted. Figure B – List of institutions eligible for adjustment of incidental costs Entertainment costs, including entertainment, diversions and social activities, as well as all costs directly related to these costs (e.g. B tickets for shows or sporting events, meals, accommodation, rental, transportation and tips) are not allowed. Instructions for an indirect cost rate for LEAs explain what an indirect cost is and how an indirect rate can be claimed. Requests for indirect cost rates are due to the Agency no more than April 1 of each year. To apply for this rate, LEAs must complete the calculation table below: some sponsors require that indirect costs do not exceed a percentage of the total project cost. In this case, the percentage of indirect project costs will be lower than the standard method used to calculate the percentage of indirect costs in total direct costs. To calculate the indirect costs of the total project cost, use this formula: the same costing period is used to accumulate costs in a pool of indirect costs and to determine their allocation basis, except that the contracting parties may agree to use another period to establish an allocation base.
3. Application. These principles are used to determine the eligible costs of work done by higher education institutions and universities under sponsored agreements. These principles are also used to determine the cost of the work done by these organizations through sub-subsidies, subcontracting and other acquisition bonuses awarded to them under sponsored agreements. They are also used as a guide to pricing fixed-price contracts and subcontracts that use costs to determine reasonable pricing. The principles do not apply to: 3. Reasonable costs. Costs may be considered reasonable if the nature of the goods or services acquired or applied and the corresponding amount therefore reflect the action that a prudent person would have taken in the circumstances at the time of costing.