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    • Animal Diagnostic Lab
    • Ben Franklin Technology Partners
    • Corporate Engagement Center
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    • Invent Penn State
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UG 200.413 – Direct Costs 

Home » ORAS Knowledge Base » Uniform Guidance » UG 200.413 – Direct Costs 

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UG 200.413 – Direct Costs 

Screenshot of training video showing a ship in the ocean and reading "When can we charge things directly that we would normally treat as indirect? Example 2: General purpose equipment, e.g., fax machines and furniture, are considered F&A costs and should not be charged directly to a project... Exceptions are possible in unusual circumstances, e.g., in the case of an office being set up in a remote location to perform a special function (such as an office being established on a seagoing research vesses) (Cost accounting standards FAQ).

Clause 2 CFR 200.413

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Short Training Video

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Office of the Senior Vice President

  • Dr. Andrew Read, Senior Vice President for Research
  • Administrative Council on Research (ACOR)
  • Animal Resource Program
  • Animal Diagnostic Lab
  • Ben Franklin Technology Partners
  • Corporate Engagement Center
  • Financial Analysis and Compliance Office (FACO)
  • Invent Penn State
  • Office of Entrepreneurship and Commercialization
  • Office of Postdoctoral Affairs
  • Office of Research Accounting
  • Office of Research Administrative Services (ORAS)
  • Office of Research Business Development
  • Office of Research Information Systems and Solutions (ORISS)
  • Office for Research Protections
  • Office of Sponsored Programs
  • Office of Technology Transfer
  • Pennsylvania Technical Assistance Program (PennTap)
  • Strategic Interdisciplinary Research Office (SIRO)
  • Staff Advisory Council (STAC)
  • Subaward Administration and Compliance Office (SACO)
  • Dr. Andrew Read, Senior Vice President for Research
  • Administrative Council on Research (ACOR)
  • Animal Resource Program
  • Animal Diagnostic Lab
  • Ben Franklin Technology Partners
  • Corporate Engagement Center
  • Financial Analysis and Compliance Office (FACO)
  • Invent Penn State
  • Office of Entrepreneurship and Commercialization
  • Office of Postdoctoral Affairs
  • Office of Research Accounting
  • Office of Research Administrative Services (ORAS)
  • Office of Research Business Development
  • Office of Research Information Systems and Solutions (ORISS)
  • Office for Research Protections
  • Office of Sponsored Programs
  • Office of Technology Transfer
  • Pennsylvania Technical Assistance Program (PennTap)
  • Strategic Interdisciplinary Research Office (SIRO)
  • Staff Advisory Council (STAC)
  • Subaward Administration and Compliance Office (SACO)

Interdisciplinary Research Institutes

  • Clinical and Translational Science Institute
  • Cocoziello Institute of Real Estate Innovation
  • Huck Institutes of the Life Sciences
  • Institute for Computational and Data Sciences
  • Institute of Energy and the Environment
  • Materials Research Institute
  • National Security Institute
  • Penn State Cancer Institute
  • Social Science Research Institute
  • Clinical and Translational Science Institute
  • Cocoziello Institute of Real Estate Innovation
  • Huck Institutes of the Life Sciences
  • Institute for Computational and Data Sciences
  • Institute of Energy and the Environment
  • Materials Research Institute
  • National Security Institute
  • Penn State Cancer Institute
  • Social Science Research Institute

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