- In addition to being allowable, direct costs must follow the usual guidelines of being reasonable, allocable, applicable, and consistently treated and must comply with University policy.
- Please note that awarding agency guidelines and University policy may be more rigid than the guidelines listed here
| A-21 Ref | Title | Allowable as a direct cost | Unallowable as a direct cost |
| A | |||
| J1 | Advertising and Public Relations | Allowable only if related to and necessary for performance of the sponsored project (i.e., recruitment of personnel, procurement of goods and services, disposal of scrap/surplus materials) | Unallowable for promotional items and memorabilia, including models, gifts and souvenirs |
| J2 | Advisory Councils | Allowable for costs incurred by councils or committees when authorized by the awarding agency | See allowable column |
| J3 | Alcoholic Beverages | Unallowable | Unallowable |
| J4 | Alumni Activities | Unallowable | Unallowable |
| J5 | Audit Costs and Related Services | Allowable if specifically required and approved by the awarding agency | See allowable column |
| B | |||
| J6 | Bad Debt | Unallowable | Unallowable |
| J7 | Bonding Costs | Allowable pursuant to the terms of an award if required for a construction project | See allowable column |
| C | |||
| Capital Expenditures | See Equipment and other Capital Expenditures | ||
| J8 | Commencement and Convocation Costs | Unallowable | Unallowable |
| J9 | Communication Costs | Allowable for costs directly attributable to a specific project (i.e., long distance calls. See also OMB A-21, Section F6) | Unallowable for recurring line charges, network charges, local telephone costs, and cell phones |
| J10 | Compensation for Personal Services | Allowable for services such as salaries, wages and fringe benefits within University policy and for activities contributing to and intimately related to work under the sponsored agreement | See allowable column |
| Conferences | See Meetings and Conferences | ||
| J11 | Contingency Provisions | Unallowable | Unallowable |
| D | |||
| J12 | Deans of Faculty and Graduate Schools | Unallowable | Unallowable |
| J13 | Defense and Prosecution of Criminal and Civil Proceedings, Claims, Appeals and Patent Infringement | Unallowable | Unallowable |
| J14 | Depreciation and Use Allowances | Unallowable | Unallowable |
| J15 | Donations and Contributions | Unallowable | Unallowable |
| E | |||
| J16 | Employee Morale, Health, and Welfare Costs | Unallowable | Unallowable |
| J17 | Entertainment Costs | Unallowable | Unallowable for cost of entertainment including amusement, diversion, and social activities and any costs directly associated with such costs (such as tickets to shows or sports events, meals with inadequate substantiation of business purpose, lodging, rentals, transportation, and gratuities) |
| J18 | Equipment and other Capital Expenditures | Allowable only for special purpose equipment (Prior approval from awarding agency required for items with a unit cost of $5,000 or more) Special Purpose Equipment - used exclusively for research, medical, scientific, or other technical activities | Unallowable for General Purpose Equipment General Purpose Equipment - not used exclusively for research (i.e., office equipment and furnishings, reproduction and printing equipment, etc.) |
| F | |||
| J19 | Fines and Penalties | Unallowable | Unallowable |
| J20 | Fund Raising and Investment Costs | Unallowable | Unallowable |
| G | |||
| J21 | Gain and Losses on Depreciable Assets | Unallowable | Unallowable |
| J22 | Goods or Services for Personal Use | Unallowable | Unallowable |
| H | |||
| Homeland Security Costs | See Plant and Homeland Security Costs | ||
| J23 | Housing and Personal Living Expenses | Unallowable | Unallowable |
| I | |||
| J24 | Idle Facilities and Idle Capacity | Unallowable | Unallowable |
| J25 | Insurance and Indemnification | Allowable if related to and necessary for the performance of the sponsored project (Note: malpractice insurance is an allowable cost of research programs only to the extent that the research involves human subjects) | See allowable column |
| J26 | Interest | Unallowable | Unallowable |
| Investment Costs | See Fund Raising and Investment Costs | ||
| J | |||
| K | |||
| L | |||
| J27 | Labor Relations Costs | Unallowable | Unallowable |
| J28 | Lobbying | Unallowable | Unallowable |
| J29 | Losses on Other Sponsored Agreements or Contracts | Unallowable | Unallowable |
| M | |||
| J30 | Maintenance and Repair Costs | Allowable as a direct cost as necessary to carry out the technical and scientific aspects of and actually used for the performance of a sponsored project | See allowable column |
| J31 | Material and Supplies Costs | Allowable as a direct cost when necessary for and actually used for the performance of a sponsored project (office supplies are not allowable) | Unallowable for office supplies. Office supplies include copy charges, fax charges, postage/mail room charges, and personal computers unless primarily or exclusively used in the actual conduct of scientific research. |
| J32 | Meetings and Conferences | Allowable when the primary purpose is the dissemination of technical information directly related to the project. This includes costs of meals, transportation, rental of facilities, speakers' fees, and other items incidental to such meetings or conferences, excluding entertainment costs | See allowable column |
| J33 | Memberships, Subscriptions and Professional Activity Costs | Unallowable | Unallowable |
| N | |||
| O | |||
| P | |||
| J34 | Patent Costs | Allowable if required by the sponsored agreement | Unallowable for foreign patents |
| Personal Living Expenses | See Housing and Personal Living Expenses | ||
| J35 | Plant and Homeland Security Costs | Allowable under special circumstances and/or if required by the awarding agency | See allowable column |
| J36 | Pre-agreement Costs | Allowable with prior approval from the awarding agency | See allowable column |
| Professional Activity Costs | See Memberships, Subscriptions and Professional Activity Costs | ||
| J37 | Professional Service Costs | Allowable when in accordance with OMB A-21, J37 b & c and in compliance with University policy | Unallowable for officers or employees of the institution |
| J38 | Proposal Costs | Unallowable | Unallowable |
| J39 | Publication and Printing Costs | Allowable if the costs can be identified with a research project. If the cost is for page charges, the charges are allowable for professional journals if the work is supported by the Federal Government and the charges are levied impartially on all research papers published, not just those funded by federally sponsored authors | See allowable column |
| Public Relations | See Advertising and Public Relations | ||
| Q | |||
| R | |||
| J40 | Rearrangement and Alteration Costs | Allowable with prior approval of the awarding agency when incurred specifically for the sponsored project | Unallowable for ordinary rearrangement and alteration of facilities. |
| J41 | Reconversion Costs | Allowable for costs incurred in the restoration or rehabilitation of the institution's facilities to approximately the same condition existing immediately prior to commencement of a sponsored agreement (fair wear and tear excepted) only with prior approval of the sponsoring agency and when incurred specifically for the sponsored project. | Unallowable for normal wear and tear |
| J42 | Recruiting Costs | Allowable when related to and necessary for the project and if reasonable (color ads are not considered reasonable - See OMB A-21, Section J1) | See allowable column |
| J42 | Relocation Costs | Allowable for employment of 12 months or longer | Unallowable |
| J43 | Rental Costs of Buildings and Equipment | Allowable for reasonable costs (subject to the limitations of leases given in OMB A-21, Section J43 a-d) when incurred specifically for the sponsored project. | See allowable column |
| J44 | Royalties and Other Costs for Use of Patents | Allowable when necessary for the performance of the sponsored project | Unallowable when the Federal Government has a license or the right to free use of the patent or copyright; or when the patent or copyright has been adjudicated to be invalid, has been administratively determined to be invalid, is considered to be unenforceable, or has expired. |
| S | |||
| J45 | Scholarships and Student Aid Costs | Allowable only when the purpose of the sponsored agreement is to provide training to selected participants and the charge is approved by the sponsoring agency. In order to pay tuition, a stipend must be paid, and the student must be enrolled in an advanced degree program. The activities of the student in relation to the project must be related to the degree program and compensation must be conditioned explicitly on the performance of the work. Must be a bona fide employer-employee relationship (see OMB A-21, Section J45). | See allowable column |
| J46 | Selling and Marketing | Unallowable | Unallowable |
| J47 | Specialized Service Facilities | Allowable, but rates must comply with OMB A-21, Section J47 and University policy | See allowable column |
| J48 | Student Activity Costs | Unallowable | Unallowable |
| Subscriptions | See Memberships, Subscriptions and Professional Activity Costs | ||
| T | |||
| J49 | Taxes | Allowable when the institution is required to pay | See allowable column |
| J50 | Termination Costs Applicable to Sponsored Agreements | Allowable for costs which would not have arisen had the sponsored agreement not been terminated, provided they meet the requirements of OMB A-21, Section J50 | See allowable column |
| J51 | Training Costs | Allowable for training provided for employee development for a specific sponsored project. | See allowable column |
| J52 | Transportation Costs | Allowable when related to goods purchased | See allowable column |
| J53 | Travel Costs | Allowable for transportation, lodging, subsistence and related items for employees who are in travel status on project-specific business, subject to University policy | Non-employee travel unallowable unless related to OMB A-21, Section J2 or specifically required to fulfill the requirements of the solicitation. |
| J54 | Trustees | Unallowable | Unallowable |
| U | |||
| Use Allowances | See Depreciation and Use Allowances | ||
| V | |||
| W | |||
| XYZ | |||