University of Cincinnati Office of Research

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Proposal Budgets: More Than Just A Bunch Of Numbers - Things to Consider When Building Your Budget (PDF)

Handout that talks about Direct and Indirect Costs. Direct being costs that can be identified specifically with a particular sponsored project that can be directly assigned to such activities relatively easily with a high degree of accuracy. Indirect being  costs incurred by a grantee that cannot be specifically identified for a project.

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