Indirect Cost Rates and Recovery

On January 20, 2026, Attain Partners (Attain) released a paper, commissioned by AAU and COGR, examining indirect (Facilities and Administrative/F&A) costs and cost reimbursement across three sectors performing research for the federal government: 

• Universities,

• Industry contractors, and

• National/federal laboratories.

This paper recalls previous work performed in the late 1990s and provides updated insights based on an assessment of current data. The paper also includes a comparison of private and public university indirect cost rates.

For more resources, visit COGR's F&A Cost Reimbursement Materials page.