---
kind: "section"
citation: "2 C.F.R. § 1108.230"
title: "2"
number: "1108.230"
heading: "Indirect costs (also known as “Facilities and Administrative,” or F&A, costs)."
url: "https://uscodex.org/cfr/2/1108.230"
---

# §1108.230. Indirect costs (also known as “Facilities and Administrative,” or F&A, costs).


Indirect costs means those costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved.


## Notes

### Authority

Authority: 5 U.S.C. 301 and 10 U.S.C. 113.

### Source

Source: 85 FR 51230, Aug. 19, 2020, unless otherwise noted.