F

Fines and penalties
Unallowable

Fringe benefits
Generally allowable

Fundraising costs
Unallowable

G

Goods or services for personal use
Unallowable

H

Human subjects
Generally allowable

I

保险
Only allowed to the extent required or approved

感兴趣
Usually allowable. 如果包括利息在内的总购买成本不超过租金成本，是否可获批准

Investment management costs
Unallowable

L

Labor relations
Should be charged as indirect costs

Legal costs
Generally allowable

图书馆 costs
Indirect costs

Licenses and permits Losses
Unallowable

M

Maintenance
Generally allowable

材料
Generally allowable

餐
Allowable for subjects and participants or employees on trips

Memberships
商业，技术和专业组织，只有在特别批准的情况下

Moving costs
Generally allowable

N

News releases
Allowable with approval

O

加班
Allowable, with institutional approval

P

Patient costs
Generally allowable

Plant security costs
Indirect 成本

Periodicals
除非获得资助机构的批准，或对项目的日常运作至关重要，且不易从其他来源(如图书馆)获得，否则不允许使用。

Postage: Routine postage
不允许，除非项目需要特别可识别的大型邮件或类似的东西

Postage: Special mailing or delivery costs
对于项目的成功或完成，必要时是允许的

Pre-award 成本s
Unallowable, 联邦示范项目赠款和某些联邦机构经机构批准的合作协议的赠款除外

促销物品及纪念品，包括模型、礼品及纪念品
除非在提案中特别要求和批准，否则不允许

p

Proposal costs
Unallowable as a direct expense

Publication costs
除非获得资助机构的批准，或对项目的日常运作至关重要，且不易从其他来源(如图书馆)获得，否则不允许使用。

R

Registration fees
Generally allowable

Rearrangement costs, refreshments
Not allowable unless specifically approved by 合同ing officer

Recruiting costs
Generally allowable

Relocation costs
Generally allowable

Rental/lease of facilities or Equipment
Generally allowable

Renovation costs
Allowable if approved by agency

维修
Generally allowable

Royalty costs
Generally allowable

S

Salaries and wages: Faculty/Technical
人员费用在研究协议中是允许的，但必须得到项目实际工作的支持，并在奖励预算中得到批准. 个人的基本工资必须用来计算赞助协议的费用

Salaries and wages: Administrative and Clerical
Generally recovered through indirect costs; therefore, 它们通常不被允许作为联邦协议的直接成本

Scholarships and student aid
Allowable costs for training grants only

Service charges
Generally allowable

Specialized service center costs
Generally allowable

Student activity costs
Unallowable

Subject costs
Generally allowable

Supplies: Project Supplies
如果被确定为专门用于支持赞助协议，则允许. 化学药品、实验室用品、钢笔、铅笔、文件夹、笔记本等

Supplies: Office Supplies
不允许携带办公室里常见的物品，比如挂钟, 日历, 废物罐, 信头, 斯台普斯, 等. 除了在特殊情况下，这笔钱可能会用于其他目的

T

税
Generally allowable

Telephone: Local
Generally unallowable as direct cost

Telephone: Long Distance
Allowable when specifically identified with an individual project

Transportation costs
Generally allowable

Travel costs
Allowable within the approved budget limits and university policy. Foreign travel requires program approval