What are facilities and administration (F&A)
or indirect costs? 

Facilities and Administration (F&A) costs are sometimes referred to as indirect or over head costs.    They are costs that are incurred for common or joint objectives and therefore cannot be identified readily and specifically with a particular sponsored project an instructional activity, or any other institutional activity.  (OMB A-21.E.1)

These types of expenses (administration, depreciation, water, electric, janitorial, maintenance etc.) are virtually impossible to identify on a grant by grant basis.

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