A-21 Costs Treatment Table - Accounting and Financial Reporting - The University of Texas at Dallas

A-21 Costs Treatment Table

Description of Cost Category On Sponsored Project Account Object Codes in FRS A-21 Section Direct Charge Direct Charge Sponsor Approval Included In Indirect Cost Rate Not Allowed
Advertising and Public Relations Cost 4281 J-1  

 

 

 

General Purpose 4281 J-1  

 

X  

Sponsored Project Specific 4281 J-1  

X  

 

Alcoholic Beverages Various J-3  

 

 

X
Alumni Activities Various J-4  

 

 

X
Animal and Animal Care Costs 6345  

X  

 

 

Bad Debts and Collection Expense 4700 J-6  

 

 

X
Business Cards, if Sponsored Project Specific (i.e., required and necessary due to nature of project) 4285  

 

X  

 

Civil Defense Costs (costs incurred in planning for and protecting life and property against possible effects of enemy attack.) 4246  

 

 

X  

Comet Card 6391  

 

 

X  

Commencement and Convocation Costs Various J-8  

 

 

X
Communication Costs See below J-9  
X
 

 

 

Local Telephone Costs – Monthly Charge 6353 J-9  

 

X  

Local Telephone Costs – Monthly Charge – Directly Charged to Project 6353 J-9  

X  

 

Long Distance Telephone Calls 4503 J-9  

X X  

Faxes, Telegrams, Radiograms, etc. 6355 J-9 X  

 

 

Postage or Overnight Delivery Services (see also reference J-47)  

J-9  

 

 

 

General Purpose 4291 or 4286 J-9  

X X  

Sponsored Project Specific 4291 or 4286 J-9 X  

 

 

Compensation for Personal Services (Must Conform to Established Policies of the Institution)  

J-10  

 

 

 

Administrative and Clerical 1202 F-5 + F-6b  

X X  

Support or Clerical Staff 1213 F-5 + F-6b  

X X  

Faculty 1201 J-10 X  

 

 

Research Scientists and Engineers 1203 J-10 X  

 

 

Postdoctoral Research Associates 1205 J-10 X  

 

 

Graduate Research Assistants 1207 J-10 X  

 

 

Research Technicians 1206 J-10 X  

 

 

Undergraduate Student Wages 1212 J-10 X  

 

 

Contingency Provisions Various J-11  

 

 

X
Deans of Faculty and Graduate Schools 1201 J-12  

 

X  

Defense and Prosecution of Criminal and Civil Proceedings 4246 J-13  

X  

X
Depreciation and Use Allowances Not directly charged to project J-14  

 

X  

Donations and Contributions Various J-15  

 

 

X
Employee Morale, Health, and Welfare Costs and Credits Various J-16  

 

X  

Entertainment Costs 6314 J-17  

 

 

X
Business Meals-Research Project Specific Various  

 

X  

 

Equipment and Other Capital Expenditures Various J-18  

 

 

 

General Purpose 6901 through 6985 J-18  

 

X  

Project Specific 6901 through 6985 J-18 X  

 

 

Executive Lobbying Costs Various  

 

 

 

X
Fines and Penalties (unless incurred as a result of compliance with specific provisions of the sponsored agreement) Various J-19  

 

 

X
Goods and Services For Personal Use Various J-22  

 

 

X
Housing and Personal Living Expenses Various J-23  

 

 

X
Insurance and Indemnification 4204 J-25  

X X  

Interest and Fund Raising (unless for interest related to the acquisition of equipment and capital assets which is allowable) Various J-20 + J-26  

 

 

X
Keys 6395 F-4a + F-5b  

 

X  

Labor Relations Costs Various J-27  

 

X  

Legal Fees, Claims, Appeals and Patent Infringement 4246 J-13  

X  

X
Lobbying Various J-28  

 

 

X
Losses on Other Sponsored Agreements or Contracts Various J-29  

 

 

X
Maintenance and Repair Costs 4260 through 4271 J-30 and F-4a  

X X  

Material Costs (supplies for educational, research purposes) 4301 through 4384 J-31 X  

 

 

Memberships, Subscriptions and Professional Activity Costs See below J-33  

 

 

 

Business, Technical & Professional 4202, 4303, 6325 J-33 (a-b)  

X X  

Civic, Community & Social Organizations 4202, 4303, 6325 J-28 (c-d)  

 

 

X
Participant Support Costs (Must be Sponsored Project Specific) Various None X  

 

 

Patent Costs Various J-34  

X X  

Plant Security Costs (general) Various J-35  

 

X  

Plant Security Costs (project specific) Various J-35  

X  

 

Pre-agreement Costs (unless approved in advance by the sponsor Various J-36  

 

 

X
Professional Services Costs Various J-37 X  

 

 

Profits & Losses on Disposition of Plant Equipment or Other Capital Assets Various  

 

 

 

X
Proposal Costs Various J-38  

 

X  

Rearrangement of Alteration Costs Various J-40  

X X  

Re-conversion Costs (Restoration or rehabilitation of the institution’s facilities to approximately the same condition existing immediately prior to commencement of a sponsored agreement.) Various J-41  

X  

 

Recruiting Costs (as related to the sponsored project) Various J-42  

X  

 

Rental Costs of buildings and equipment 4401 through 4470 J-43 X  

 

 

Royalties and Other Costs for Use of Patents 4225 J-44  

X  

 

Sabbatical Leave Costs (Provided Uniform Policy exists) Various  

 

 

X  

Scholarships and Student Aid Costs  

J-45  

 

 

 

General Purpose Various J-45  

 

 

X
Sponsored Project Specific Various J-45 X  

 

 

Tuition Remission-Project Specific Various J-45 X  

 

 

Selling and Marketing Costs Various J-46  

 

 

X
Severance Pay (in excess of normal severance pay policies) Various  

 

 

 

X
Specialized Service Facilities (such as Cyclotron beam time, wind tunnels) Various J-47 X  

 

 

Student Activity Costs (intramural activities, student publications, student clubs, other) Various J-48  

 

 

 

General Purpose Various J-48  

 

 

X
Sponsored Project Specific Various J-48 X  

 

 

Subcontracts – Sponsored Agreements  

 

 

 

 

 

First $25K (F&A/indirect cost is calculated on the first $25K of subcontract) 6302 or 6304  

X  

 

 

Greater than $25K (NO F&A is calculated on amount greater than $25K) 6303 or 6305  

X  

 

 

Taxes Various J-49  

X  

 

Transportation Costs, Express Mail, Freight, etc. (Must be readily identified to the sponsored project) 4286, 4291 J-52 X  

 

 

Travel Costs (Sponsored Project related) 4101 through 4181 J-53 X  

 

 

Termination Costs Applicable to Sponsored Agreement Various J-50  

X  

 

Trustees Expenses, including Travel and Subsistence Costs Various J-54  

 

 

X