Indirect costs are a topic of discussion on campus and across the country. These costs are also known as Facilities and Administrative Costs (F&A) to reflect the broad categories that make up indirect costs. There is often some misunderstanding about what indirect costs are, how they are calculated, and how they are used. The Association of American Universities and other organizations have created three short and helpful documents that address some common issues: Federal Government-University Partnership and Costs of Conducting Research , Costs of Federally Sponsored Research , and Frequently Asked Questions about F&A Costs . Also see the COGR document on Comparing Foundations to Federal Research Support . Please contact RSP for other questions.