Glossary

D

Direct Costs

Costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. (See NIH Grants Policy Statement 7.3 Direct Costs and Facilities and Administrative Costs)

I

R

Research Patient Care Costs

Costs of routine and ancillary services provided by hospitals to participants in research protocols.