Understanding Fixed vs. Variable Overhead Costs in Business

Discover the key differences between fixed and variable overhead costs and their impact on business operations. Learn how to ...

NIH cap on indirect research costs struck down on appeal

The agency announced a 15% across-the-board limit on overhead reimbursement in February, which judges so far have concluded ...

Absorption Costing in GAAP: A Comprehensive Overview

Discover how absorption costing is used in GAAP for external reporting. Learn its components and why it's essential for ...
The Chronicle of Philanthropy

The Costs of Rating Charities on Overhead Expenses

Saundra Schimmelpfennig, a former aid official, takes aim at a popular target: the fixation in the charity world on administrative costs. Ms. Schimmelpfennig, who is writing a book on how aid can ...
The Chronicle of Philanthropy

Grant Makers’ Simplistic Overhead Rates Shortchange Nonprofits, Report Says

The Ford Foundation works with thousands of nonprofits, each with different needs and structures. Yet its program grants pay for related indirect costs at a single rate — 20 percent of the grant. Such ...
The College Fix

Trump cannot cap health research funding’s overhead costs, appeals court rules

The Trump administration had capped the rate at 15 percent, arguing previous rates were exorbitant, unaudited and often abused.
The Harvard Crimson

Harvard’s Indirect Cost Rate, Explained

Massachusetts Hall is located in Harvard Yard and houses the University president's office. As indirect costs from the National Institutes of Health hang in legal limbo, Harvard's rate has come under ...