Federally sponsored research incurs both direct costs, such as researcher and student salaries, project-specific supplies, equipment, and travel, and facilities and administrative (F&A) costs, which cover essential infrastructure and support services including security, compliance, maintenance, safety, utilities, and shared research resources. F&A costs, often referred to as indirect costs, are vital for sustaining the high-quality infrastructure necessary for advanced research but do not fund spaces or activities unrelated to federally funded projects. Together, direct and F&A costs enable institutions to maintain the facilities and operational framework required for effective, compliant, and innovative research.
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