Overhead (F&A or Indirect Costs)

Costs which are necessary to support research and other sponsored projects, but which cannot be readily or easily assigned to individual projects. These include costs related to facilities operations (depreciation, utilities, maintenance, security, etc.), libraries, departmental administration, and general administration, like OSP and C&G. UGA recovers F&A costs by applying a percentage rate to the direct cost expenditures charged to sponsored project accounts.