a967c32e_ograms___University_Of_Montana__DIRECT_COSTS
[0] Computers & Software [F&A (INDIRECT) COSTS] General purpose computers and software, such as those used in offices whose benefit cannot be allocated to any specific project. [DIRECT COSTS] 
Computers and software must be project specific, such as those used in laboratories or in the field to collect data. Additional documentation may be needed to determine allocability.
Cost Determination Guidelines - Research and Sponsored Programs - University Of Montana
DIRECT COSTS