Phone: 208-885-6111
Toll-free: 88-88-UIDAHO
Fax: 208-885-9119
Student Union Building
875 Perimeter Drive MS 4264
Moscow, ID 83844-4264


Phone: 208-334-2999
Fax: 208-364-4035
322 E. Front Street
Boise, ID 83702


Coeur d'Alene

Phone: 208-667-2588
Toll-free: 888-208-2268
Fax: 208-664-1272
1031 N. Academic Way,
Suite 242
Coeur d'Alene, ID 83814


Idaho Falls

Phone: 208-282-7900
Fax: 208-282-7929
1776 Science Center Drive, Suite 306
Idaho Falls, ID 83402


Budget Preparation: Other Direct Costs

Other direct costs that may appear as line items in a project budget:

Materials and supplies

This category includes freestanding equipment with a value up to $5,000 and consumable items such as chemicals, laboratory-ware, and small component parts (if not part of an equipment fabrication). Office supplies are considered to be part of the indirect costs of conducting a project, and generally should not be charged as a direct cost to a federal award. 

Publication costs

Publication costs are typically represented as the cost-per-page charges for journal articles. 

Equipment maintenance contracts

Maintenance of equipment directly related to the project (and in proportion to the project’s use of the equipment) should be listed. Note that indirect charges are applied to these service contracts.

Departmental fees for equipment usage

When these costs are identified in the budget the following information should be provided:  Facilities to be used, type of instrument, the hourly cost, and the estimated number of hours needed.  Note that fees charged should be based on the published rates of an approved service center.  For a list of approved service centers please visit the Service Center website.  

Consulting fees

Consultants are individuals or entities from outside the University who are contracted to provide a specific service needed to conduct the research project (e.g. sample analysis) and should not be confused with subrecipients, who perform substantive, programmatic work towards the project goals. Consultants should be identified by name, institution, and/or specialty, if that information is available. Sponsor guidelines on the inclusion of consultants vary. Check sponsor policies and guidelines prior to proposal submission. For current information on the University’s policies regarding contract procedures for consultant or other vendor service agreements, please visit the Purchasing Services website.

Miscellaneous direct costs

These items should be itemized and may include human subject fees, animal facility costs, long-distance telephone charges, etc.


Rent and other facility costs of off-campus facilities used to conduct sponsored activities, when they meet Federal guideline requirements, may be considered a direct cost.  Note:  Rental of space owned by the University may not be charged to a sponsored award.