• Personnel—wages for project personnel at their annual salary times their percentage involvement in the project, or at their hourly rate times the number of hours dedicated to the project.
• Fringe—includes FICA, SUTA, FUTA, worker's compensation insurance, health insurance, retirement benefits, and any other cash costs incurred by an employer because of a person's employment—usually expressed as a percentage of wages.
• Travel—lodging, mileage, airline tickets, meals, taxi, shuttle, and lease cars.
• Contractual—Any contract services such as leases, rents, consulting costs, contractors, software licenses, and training.
• Construction or renovation—actual material costs for the construction or renovation—architectural or contractor costs will normally appear under the contractual line item.
• Materials—reference materials, training materials, software, and books.
• Supplies—postage, copy paper, pens, CDs, pencils, and paper clips.
• Equipment—items with a longer life span than materials and supplies, usually three years minimum, such as furniture, computers, copy machines, fax machines, laboratory equipment, and telephone systems.
• Indirect costs—the expense for items such as heat, lights, space, air conditioning, and so on, items for which it is difficult or impossible to ascertain exactly how much is expended for a particular activity or project.
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