|Department A||Department B|
|Type of Expenditure||Office Supplies||Office Supplies|
|Departmental Costing Practice*||Always charge sponsored award if expenses can be identified to the award.||Dollar amounts are generally small. Some difficulty in identifying expenses to the awards. Important to reduce administrative effort surrounding charging of expenses.|
|Type of Cost||Direct||Indirect and Instruction|
|Indirect Cost Proposal Treatment||Direct Research Cost||Instruction (direct) and Departmental Administration (indirect) Cost|
|Impact of Inconsistent Costing Example to a Sponsored Research Project||Office supplies charged twice:
||Office supplies charged once:
* Per the Costing Policy, the normal treatment of charging office supplies will be to charge them indirectly, as in Dept. B, above.