1. Objectives <br />2. Policy guides <br />3. Application <br />B.Definitions <br />1. Approval or authorization of the awarding or cognizant Federal agency <br />2. Award <br />3. Awarding agency <br />4. Central service cost allocation plan <br />5. Claim <br />6. Cognizant agency <br />7. Common rule <br />8. Contract <br />9. Cost <br />10. Cost allocation plan <br />11. Cost objective <br />12. Federally-recognized Indian tribal government <br />13. Governmental unit <br />14. Grantee department or agency <br />15. Indirect cost rate proposal <br />16. Local government <br />17. Public assistance cost allocation plan <br />18. State <br />C.Basic Guidelines <br />1. Factors affecting allowability of costs <br />3 <br /> <br />