Code of Federal Regulations Title 34. Education § 34.76.568 Occupancy and space maintenance costs—restricted rate

(a) As used in the calculation of a restricted indirect cost rate, occupancy and space maintenance costs means such costs as—

(b) Occupancy and space maintenance costs associated with organization-wide service functions (accounting, payroll, personnel) may be included as general management costs if a space allocation or use study supports the allocation.

(c) Occupancy and space maintenance costs associated with functions that are not organization-wide must be included with other expenditures in the indirect cost formula. These costs may be charged directly to affected programs only to the extent that statutory supplanting prohibitions are not violated. This reimbursement must be approved in advance by the Secretary.