1.10 Description of Cost Accounting System Direct Cost Indirect Cost and Fringe Benefit Rates
1.2.0 Integration of Cost Accounting with Financial Accounting
1.3.0 Unallowable Costs
1.3.1 Treatment of Unallowable Costs
1.5.0 State Laws and Regulations
2.1.0 Criteria for Determining How Costs are Charged to Federally Sponsored Agreements or Similar Cost Objectives
2.2.0 Description of Direct Materials
2.3.1 Method of Charging Direct Materials and Supplies
2.4.0 Description of Direct Personal Services
2.5.0 & 2.5.2 Salary and Wage Cost Accumulation System
After-the-Fact Activity Reporting System (AARS) for Classified/Non-Professional Staff (including undergraduate students) Departmental Administration Survey
2.6.0 Description of Direct Fringe Benefit Costs
2.6.1 Method of Charging Direct Fringe Benefits
2.7.0 Description of Other Direct Costs
2.8.0 Cost Transfers
2.9.0 Interorganizational Transfer
3.1.0 Indirect Cost Categories
I. Accumulation Method Depreciation on Buildings and Equipment Interest Departmental Administration I. Accumulation Method - Continued State Central Services All Other Indirect Cost Categories II. Allocation Base Code Depreciation on Capital Improvements to Land Library Student Administration and Services
3.2.0 (b) Business Data Processing (c) Animal Care Facilities
3.4.0 Composition of Indirect Cost Pools
1. Depreciation on Equipment, Buildings and Land Improvements 2. Interest 3. Operation and Maintenance Expense (O&M) 4. General Administration and General Expenses (GA&GE) 5. Departmental Administration (D/A) 6. Sponsored Projects Administration (SPA) 7. Library 8. Student Administration and Services (SAS) 9. State Central Service Costs
3.5.0 Composition of Allocation Bases
1. Depreciation on Buildings and Equipment 2. Interest 3. Operation and Maintenance 4. General Administration and General Expenses 5. Departmental Administration 6. Sponsored Project Administration 7. Library 8. Student Administration and Services 9. State Central Services 10. Final Distribution Base 11. Cost Sharing
4.1.1 Asset Values and Useful Lives
4.3.0 Treatment of Gains and Losses on the Disposition of Depreciable Property
6.4.1 Worker's Compensation and Liability
6.4.2 Casualty Insurance
7.1.0 Organizational Structure
7.2.0 Cost Accumulation and Allocation