Abstract
The US biomedical research community has long debated how to bill different types of animal research costs. Specifically, which aspects of animal research should be charged as direct costs, and which should be charged as indirect (or facilities and administrative) costs? In this paper, the author describes why the community has yet to clearly define what constitutes indirect costs. He then suggests how researchers, administrators and government officials can categorize different aspects of animal research as direct or indirect costs.
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References
Office of Management and Budget, Executive Office of the President of the United States of America. Circular A-21: Cost Principles for Educational Institutions. [online].
Determination of Facilities and Administrative (Indirect) Costs of Research. Consensus Conference on Facilities and Administration (Indirect Costs of Research), Bethesda, MD, 13–14 June 1995. [online].
National Center for Research Resources, National Institutes of Health. Cost and Analysis and Rate Setting Manual, May 2000. [online].
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Lang, C. The cost of animal research. Lab Anim 38, 335–338 (2009). https://doi.org/10.1038/laban1009-335
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DOI: https://doi.org/10.1038/laban1009-335
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