Costing

• DCAA Indirect Costs
• SBIR Indirect Costs
• NIH Indirect Costs
• NSF FAQ: How should indirect costs be structured for a Phase I SBIR/STTR project if the proposing small business does not have an established indirect cost rate?
  
  Small businesses without an established indirect cost rate are recommended to make an estimate based on itemizing and estimating specific indirect costs that it expects to incur during the Phase I project. Common types of indirect costs are rent, utilities, some types of insurance, and other company expenses that are not directly required by the NSF project but are necessary for the overall operation of the business. It is recommended that small businesses without an established indirect cost rate keep their request for indirect costs and fringe benefits at or below the “safe rate” (i.e., total indirect costs plus fringe do not exceed 50 percent of total direct salaries and wages).
• DOL Indirect Costs
• Aronson Blog: Indirect Costs