Welcome back to the Cost Corner, where we provide practical insight into the complex cost and pricing requirements that apply to Government contractors. This is the second article in a multi-part ...

When running a small business, organizing for tax season can be stressful. During this time it's important to work with accountants to ensure that your financial statements are accurate and that all ...

Federal regulations require that similar costs be treated consistently as either direct costs or indirect costs, in like circumstances. This regulation imposes a requirement on the University to ...

Overhead rate is a measure of a company's indirect costs relative to another input or metric. Learn how overhead rate is calculated and why it's important to track. Overhead rate is a ratio of a ...

Cost allocation is an important tool for any business to understand expenses. It can help managers understand the sustainability of their services and identify costs before they get out of control.

In financial accounting and taxes, attributing expenses to the correct category isn’t just a tip or guideline; it’s a requirement when filing IRS forms, requesting grant funds, or reporting to ...

Sacramento State ensures that both direct and indirect costs incurred by the CSU Operating Fund are recovered in a consistent and transparent manner, in accordance with the CSU Fiscal Authority and ...