Table 1.

Direct Costs

Salaries, wages and fringe benefits

Materials and supplies

Participant costs

Meeting costs

Services

Travel

Equipment*

Alterations and renovation*

Patient care*

Space leasing*

Utilities*

Scholarships, fellowships, stipends, and tuition*

Subcontracts†

^*All items are excluded from the F&A calculations (see the text).

^†Only the first $25,000 of each subcontract is included in the F&A calculations.