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FP6 Financial Info & FAQs --> Proposal --> Overheads --> Overheads FAQs

Q:

Re: calculation of indirect costs; We take into account in indirect costs the following: a) cost of board member in charge of R&D is spread across all R&D engineers and b) cost of R&D Office Team in charge of R&D processes and infrastructures. Can these types of indirect costs can be included in the cost statements?

A:

Care should be taken not to “double count” costs. So if these costs are claimed as direct R&D or management direct costs they cannot be overheads. Otherwise administration and management can be charged in overheads (FC cost model), including ancillary costs such as rent, secretarial services, telephone etc attributable to the board member and R&D office team. The question suggests that the accounting normally deals with the expenses as overheads, further strengthening view that the treatment outlined is correct.



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