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UT Dallas - Budget and Finance Division

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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