a967c32e_ograms___University_Of_Montana__DIRECT_COSTS
[0] Communications (phone, cell, fax, data ports, etc.) [F&A (INDIRECT) COSTS] Basic communication services that supports general departmental activities and whose benefit cannot be allocated to any specific project. [DIRECT COSTS] 
Long distance calls that are directly related to a project. Departments must maintain documentation such as a log or access code records. Basic services may be allowable in unusual circumstances where the benefit can be directly allocated to the project (s). Additional documentation will be required to determine the basis for allocating the benefit.
Cost Determination Guidelines - Research and Sponsored Programs - University Of Montana
DIRECT COSTS