Common use of Costs forms Clause in Contracts

Costs forms. The General MGA foresees options for all four cost forms (i.e. actual, unit, flat-rate and lump-sum costs)10. In practice, they are currently all used, except for lump sums (which are only used for SME Instrument actions). Cost forms of the General MGA:  actual costs (i.e. costs which are real and not estimated or budgeted) for:  direct personnel costs (— unless declared as unit cost) Example: EUR 62 500 actual yearly salary for senior researcher A  subcontracting costs Example: The actual price paid for the subcontracting of a clinical study  costs of providing financial support to third parties (if option applies) Example: The financial support actually paid to third parties  other direct costs Example: EUR 2000 actual price for a computer  unit costs (i.e. an amount per unit) for:  direct personnel costs of SME owners/natural persons not receiving a salary11  direct personnel costs calculated by the beneficiaries in accordance with their usual cost accounting practices (‘average personnel costs’) 12  specific unit costs for:  costs for energy efficiency measures in buildings13  access costs for providing trans-national access to research infrastructure14  costs for clinical studies15

Costs forms. The General MGA foresees options for all four cost forms (i.e. actual, unit, flat-rate and lump-sum costs)10. In practice, they are currently all used, except for lump sums (which are only used for SME Instrument actions). Cost forms of the General MGA:  actual costs (i.e. costs which are real and not estimated or budgeted) for:  direct personnel costs (— unless declared as unit cost) Example: EUR 62 500 actual yearly salary for senior researcher A  subcontracting costs Example: The actual price paid for the subcontracting of a clinical study  costs of providing financial support to third parties (if option applies) Example: The financial support actually paid to third parties  other direct costs Example: EUR 2000 actual price for a computer  unit costs (i.e. an amount per unit) for:  direct personnel costs of SME owners/natural persons not receiving a salary11  direct personnel costs calculated by the beneficiaries in accordance with their usual cost accounting practices (‘average personnel costs’) 12  specific unit costs for:  ‘costs for energy efficiency measures in buildings13 buildings’13  ‘access costs for providing trans-national access to research infrastructure14 infrastructure’14  ‘costs for clinical studies15studies’15

Costs forms. The General MGA foresees options for all four cost forms (i.e. actual, unit, flat-rate and lump-sum costs)10. In practice, they are currently all used, except for lump sums (which are only used for SME Instrument actions). Cost forms of the General MGA:  actual costs (i.e. costs which are real and not estimated or budgeted) for:  − direct personnel costs (— unless declared as unit cost) Example: EUR 62 500 actual yearly salary for senior researcher A  − subcontracting costs Example: The actual price paid for the subcontracting of a clinical study  − costs of providing financial support to third parties (if option applies) Example: The financial support actually paid to third parties  − other direct costs Example: EUR 2000 actual price for a computer  unit costs (i.e. an amount per unit) for:  − direct personnel costs of SME owners/natural persons not receiving a salary11  − direct personnel costs calculated by the beneficiaries in accordance with their usual cost accounting practices (‘average personnel costs’) 12  Example: EUR 60,000 average salary for senior researchers − specific unit costs for:  − ‘costs for energy efficiency measures in buildings13  buildings’13 − ‘access costs for providing trans-national access to research infrastructure14  costs for clinical studies15infrastructure’14