Extramural Accounting Glossary

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z List All Terms

Term	Definition
Indirect Costs	The costs of conducting business that are incurred for common or joint objectives and therefore cannot be identified readily and specifically with particular projects (such as individual grants or contracts) or with a specific activity (such as instruction, research, public service). For purposes of charging federal grants, UC Davis negotiates Facilities and Administrative (F&A) cost rates with the Department of Health and Human Services. There are two negotiated rates: The Off-Campus F&A Rate is applied to sponsored projects conducted at facilities not owned or leased by the university. The On-Campus F&A Rate is applied to sponsored projects when project is conducted on-campus. For a recharge activity, indirect costs are collected from non-university clients, through assessing the non-university differential (NUD).
Institutional Review Board (IRB)	The Institutional Review Board (IRB) is an administrative body established to protect the rights and welfare of human subjects in research studies conducted under the auspices of the University of California, Davis. The IRB has the authority to approve, require modifications in, or disapprove all research activities that fall within its jurisdiction.
Inventorial Equipment	Equipment

Term

Definition

Indirect Costs

The costs of conducting business that are incurred for common or joint objectives and therefore cannot be identified readily and specifically with particular projects (such as individual grants or contracts) or with a specific activity (such as instruction, research, public service). For purposes of charging federal grants, UC Davis negotiates Facilities and Administrative (F&A) cost rates with the Department of Health and Human Services.

There are two negotiated rates:

The Off-Campus F&A Rate is applied to sponsored projects conducted at facilities not owned or leased by the university.
The On-Campus F&A Rate is applied to sponsored projects when project is conducted on-campus.

For a recharge activity, indirect costs are collected from non-university clients, through assessing the non-university differential (NUD).

Institutional Review Board (IRB)

The Institutional Review Board (IRB) is an administrative body established to protect the rights and welfare of human subjects in research studies conducted under the auspices of the University of California, Davis. The IRB has the authority to approve, require modifications in, or disapprove all research activities that fall within its jurisdiction.

Inventorial Equipment

Equipment

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