Abstract
SPIA defines indirect costs, also called overheads, as all those costs that cannot be identified and calculated by the Research Partner as being directly attributable to any specific project. They are related to general operations of an organization and are mostly shared among projects and/or functions.
Indirect costs comprise costs connected with infrastructures and the general operation of the organisation such as: depreciation of buildings and plant, water/gas/electricity, maintenance, insurance, supplies and petty office equipment, communication and connection costs, postage, etc., as well as costs connected with horizontal services such as administrative and financial management, human resources, training, legal advice, documentation, etc.
