Indirect Cost

From Knowledge base

“Indirect cost” means any cost not directly identified with a single final cost objective, but identified with two or more final cost objectives or with at least one intermediate cost objective.[1]

Pages That Use This Term

CAS 402 - Consistency in Allocating Costs Incurred for the Same Purpose

CAS 405 - Accounting for Unallowable Costs

References and Notes

  1. FAR 2.1