Direct Cost

Costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy.

Figure 277 Budget Document > Modular Budget Page > Direct Cost Section - Layout

Table 147 Budget Document > Modular Budget Page > Direct Cost Section - Field Descriptions

Field	Description
Direct Cost Less Consortium F&A	The direct costs from the detailed budget, less any direct costs that are associated with a consortium’s F&A costs – this value is then converted into module increments of $25,000. Sync button converts to nearest 25K increment (rounding up only). Consortium is also known as a sub-award or subcontract. Direct costs requested for the period, not including any amounts budgeted for Consortium F&A.
Consortium F&A	The direct costs requested in the budget that are associated with a subcontract’s F&A (if any). Sync button pulls the “actual” direct cost amount (associated with the subcontract’s F&A) from the detailed budget. Costs budgeted for Consortium F&A (indirect costs on budgeted subawards).
Total Direct Cost	Direct Costs plus Consortium F&A Costs (excluding the institution’s F&A costs) being requested to the sponsor for the period. The sum of the Direct Cost Less Consortium F&A field & the Consortium F&A field.