Identification of direct and indirect costs. 1. Direct costs are all those eligible costs which can be attributed directly to the action and are identified by the beneficiary as such, in accordance with its accounting principles and its usual internal rules. In particular, the following categories of costs are eligible direct costs, provided that they satisfy the conditions of eligibility set out in Article II.12 as well as the following conditions:
Identification of direct and indirect costs. Upon completion of the department head interviews, the Project Team will identify the direct and indirect costs provided by each department (or program as required). During this process, the Project Team will ensure that no direct costs will be included as indirect costs and vice-versa in the allocation process.
