Hello Ava,
We have a web page on allowable costs that you might find helpful.
http://www.umaryland.edu/spa/budgets-and-expenses/allowable-costs/
This page includes a link to the Uniform Guidance section on cost principles. This is a good reference for understanding cost allowability for federal awards.
To determine if a specific direct cost is allowable, I recommend that you start with the award document to see if there are any restrictions or limitations. If the award doesn't answer your question, review policies (if any) that apply to the agency's program (examples: fellowships, career development awards, research awards). Finally, review the agency policy (specific policy/regulation for USDA, EPA, NIH, etc).
Does anyone else have a good web page or reference to suggest?
Janet
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Janet Simons
Director, Research Policy
University of Maryland Baltimore
Baltimore, MD